10-3-12. Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.
The county director of equalization and each of the director's deputies shall, within ten days of appointment, file with the county auditor the oath of office and a bond, payable to the county, with one or more sufficient sureties, in a penal sum fixed by the board of county commissioners, to be approved by the board of county commissioners, and conditioned that the director or deputy will diligently, faithfully, and impartially perform the duties of the office. The director and each deputy shall take and subscribe on such bond the following oath:
State of South Dakota,
County of ____________, ss.
I, _____________, do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of South Dakota, that I will faithfully, impartially, and honestly discharge the duties of my office as (director of equalization)(assessor)(deputy), particularly that I will assess all property assessed by me at its true cash value according to my best knowledge and judgment, so help me God.
______________________________
Subscribed and sworn to before me this ________ day of ________, 20______.
______________________________
If any person so appointed fails to give the bond, or fails to take the required oath within the time prescribed, such failure constitutes a refusal to serve.
Source: SL 1897, ch 28, §29; SL 1899, ch 40, §2; RPolC 1903, §2088; SL 1913, ch 283; RC 1919, §5978; SDC 1939, §57.0306; SL 1989, ch 82, §7; SL 2008, ch 37, §27.
Structure South Dakota Codified Laws
Chapter 03 - County Directors Of Equalization
Section 10-3-1 - Office of county director of equalization established.
Section 10-3-1.1 - Certification required for assessing or appraising officials.
Section 10-3-1.2 - Examination of applicants for certification--Enrollment--Standards.
Section 10-3-2 - Qualifications of county director.
Section 10-3-3 - Appointment of county director--Mayor participating.
Section 10-3-4 - Oath and bond of director.
Section 10-3-5 - Term of office of director--Dismissal--Subsequent terms--Vacancies in office.
Section 10-3-6 - Salary of county director.
Section 10-3-7 - Traveling expenses of county director.
Section 10-3-11 - Appointment of deputies subject to recommendations of director--Powers and duties.
Section 10-3-13 - Qualification by deputies--Compensation.
Section 10-3-14 - Annual conference of commissioners and director.
Section 10-3-15 - Facilities and supplies furnished to county director and municipal deputy.
Section 10-3-16 - Assessment of property by director--Exception--County as assessment district.
Section 10-3-19 - Requiring statement for agricultural census.
Section 10-3-20 - Requiring affidavit of name and residence.
Section 10-3-21 - Affidavit of name and residence transmitted to other county.
Section 10-3-23 - Entry on and inspection of property--Listing of taxpayers.
Section 10-3-25 - Assessment of property of absent or unknown owner.
Section 10-3-26 - Valuation of property of absent or unknown owner.
Section 10-3-29 - Preparation and maintenance of county topographical map and tables--Contents.
Section 10-3-30 - Preparation and maintenance of county land valuation map--Contents.
Section 10-3-32 - Posting of real estate transfers to assessment rolls.
Section 10-3-33 - Assistance to county commissioners and boards of equalization.
Section 10-3-37 - Other assessors' powers exercised by director.
Section 10-3-39 - Liability on bond for taxes not assessed.
Section 10-3-40 - Action on director's bond for taxes lost through failure or neglect--Judgment.
Section 10-3-41 - Median level of assessment to represent eighty-five percent of market value.