10-3-15. Facilities and supplies furnished to county director and municipal deputy.
The board of county commissioners of each county in this state shall furnish to the director of equalization of said county, an office, all necessary furniture, equipment, fixtures, and supplies, including heat, light, stationery, books, maps, assessment rolls, and such material as may be necessary for the proper discharge of the duties of his office. A municipally appointed deputy shall be furnished with necessary like items by the governing body of the respective first or second class municipality.
Source: SL 1957, ch 477, §6; SDC Supp 1960, §57.03A06; SL 1992, ch 60, §2.
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.