South Dakota Codified Laws
Title 10 - Taxation
Chapter 03 - County Directors Of Equalization

Section 10-3-1 - Office of county director of equalization established. - 10-3-1. Office of county director of equalization established. The office...

Section 10-3-1.1 - Certification required for assessing or appraising officials. - 10-3-1.1. Certification required for assessing or appraising officials. No state...

Section 10-3-1.2 - Examination of applicants for certification--Enrollment--Standards. - 10-3-1.2. Examination of applicants for certification--Enrollment--Standards. The Department of Revenue...

Section 10-3-2 - Qualifications of county director. - 10-3-2. Qualifications of county director. The county director of equalization...

Section 10-3-3 - Appointment of county director--Mayor participating. - 10-3-3. Appointment of county director--Mayor participating. The county director of...

Section 10-3-4 - Oath and bond of director. - 10-3-4. Oath and bond of director. The director of equalization,...

Section 10-3-5 - Term of office of director--Dismissal--Subsequent terms--Vacancies in office. - 10-3-5. Term of office of director--Dismissal--Subsequent terms--Vacancies in office. The...

Section 10-3-6 - Salary of county director. - 10-3-6. Salary of county director. The board of county commissioners...

Section 10-3-7 - Traveling expenses of county director. - 10-3-7. Traveling expenses of county director. The county director of...

Section 10-3-11 - Appointment of deputies subject to recommendations of director--Powers and duties. - 10-3-11. Appointment of deputies subject to recommendations of director--Powers and...

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

Section 10-3-13 - Qualification by deputies--Compensation. - 10-3-13. Qualification by deputies--Compensation. Deputies to the director of equalization...

Section 10-3-14 - Annual conference of commissioners and director. - 10-3-14. Annual conference of commissioners and director. The director of...

Section 10-3-15 - Facilities and supplies furnished to county director and municipal deputy. - 10-3-15. Facilities and supplies furnished to county director and municipal...

Section 10-3-16 - Assessment of property by director--Exception--County as assessment district. - 10-3-16. Assessment of property by director--Exception--County as assessment district. The...

Section 10-3-19 - Requiring statement for agricultural census. - 10-3-19. Requiring statement for agricultural census. The director of equalization...

Section 10-3-20 - Requiring affidavit of name and residence. - 10-3-20. Requiring affidavit of name and residence. The director of...

Section 10-3-21 - Affidavit of name and residence transmitted to other county. - 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. - 10-3-22. Subpoena and examination with respect to assessment statement--Place of...

Section 10-3-23 - Entry on and inspection of property--Listing of taxpayers. - 10-3-23. Entry on and inspection of property--Listing of taxpayers. The...

Section 10-3-25 - Assessment of property of absent or unknown owner. - 10-3-25. Assessment of property of absent or unknown owner. The...

Section 10-3-26 - Valuation of property of absent or unknown owner. - 10-3-26. Valuation of property of absent or unknown owner. The...

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

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. - 10-3-28. Listing of assessed property by districts--Delivery of assessment rolls...

Section 10-3-29 - Preparation and maintenance of county topographical map and tables--Contents. - 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. - 10-3-30. Preparation and maintenance of county land valuation map--Contents. The...

Section 10-3-31 - Examination of recorded real estate conveyances--Record of considerations shown--Destruction. - 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. - 10-3-32. Posting of real estate transfers to assessment rolls. Upon...

Section 10-3-33 - Assistance to county commissioners and boards of equalization. - 10-3-33. Assistance to county commissioners and boards of equalization. The...

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

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

Section 10-3-37 - Other assessors' powers exercised by director. - 10-3-37. Other assessors' powers exercised by director. The director of...

Section 10-3-39 - Liability on bond for taxes not assessed. - 10-3-39. Liability on bond for taxes not assessed. The director...

Section 10-3-40 - Action on director's bond for taxes lost through failure or neglect--Judgment. - 10-3-40. Action on director's bond for taxes lost through failure...

Section 10-3-41 - Median level of assessment to represent eighty-five percent of market value. - 10-3-41. Median level of assessment to represent eighty-five percent of...