South Dakota Codified Laws
Chapter 03 - County Directors Of Equalization
Section 10-3-7 - Traveling expenses of county director.

10-3-7. Traveling expenses of county director.
The county director of equalization shall receive necessary traveling expenses as fixed for county officials by §7-7-24. The director shall receive necessary traveling expenses as provided by §7-7-24 if attending meetings called by the secretary of revenue.

Source: SL 1957, ch 477, §3; SDC Supp 1960, §57.03A03; SL 1963, ch 442; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §26; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

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 10-3-12 - Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.

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 10-3-22 - Subpoena and examination with respect to assessment statement--Place of examination.

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 10-3-27 - Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.

Section 10-3-28 - Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.

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 10-3-31 - Examination of recorded real estate conveyances--Record of considerations shown--Destruction.

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 10-3-34 - Investigation of applications for reduction of value, abatement, and settlement--Recommendations.

Section 10-3-36 - Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.

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.