Collections
South Dakota Codified Laws
Title 10
Chapter 10-3
S.D. Codified Laws ch. 10-3
County Directors of Equalization
Learn More
Log In
Sign Up
10-3-1
Office of county director of equalization established--Multi-county cooperation authorized.
10-3-1.1
Certification required for assessing or appraising officials.
10-3-1.2
Examination of applicants for certification--Enrollment--Standards.
10-3-2
Qualifications of county director.
10-3-3
Appointment of county director--Mayor participating.
10-3-4
Oath and bond of director.
10-3-5
Term of office of director--Dismissal--Subsequent terms--Vacancies in office.
10-3-6
Salary of county director.
10-3-7
Traveling expenses of county director.
10-3-8
Repealed
Repealed
10-3-9
Repealed
Repealed
10-3-10
Repealed
Repealed
10-3-11
Appointment of deputies subject to recommendations of director--Powers and duties.
10-3-12
Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.
10-3-13
Qualification by deputies--Compensation.
10-3-14
Annual conference of commissioners and director.
10-3-15
Facilities and supplies furnished to county director and municipal deputy.
10-3-16
Assessment of property by director--Exception--County as assessment district.
10-3-17
10-3-17, 10-3-18. Repealed by SL 1992, ch 80, §§ 8, 9.
10-3-19
Requiring statement for agricultural census.
10-3-20
Requiring affidavit of name and residence.
10-3-21
Affidavit of name and residence transmitted to other county.
10-3-22
Subpoena and examination with respect to assessment statement--Place of examination.
10-3-23
Entry on and inspection of property--Listing of taxpayers.
10-3-24
Addition of omitted property to assessment rolls.
10-3-25
Assessment of property of absent or unknown owner.
10-3-26
Valuation of property of absent or unknown owner.
10-3-27
Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.
10-3-28
Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.
10-3-29
Preparation and maintenance of county topographical map and tables--Contents.
10-3-30
Preparation and maintenance of county land valuation map--Contents.
10-3-31
Examination of recorded real estate conveyances--Record of considerations shown--Destruction.
10-3-32
Posting of real estate transfers to assessment rolls.
10-3-33
Assistance to county commissioners and boards of equalization.
10-3-34
Investigation of applications for reduction of value, abatement, and settlement--Recommendations.
10-3-35
Appeal by director to county board of equalization--Taxpayer's right to appeal to circuit court preserved--Stay of appeal to Office of Hearing Examiners.
10-3-36
Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.
10-3-37
Other assessors' powers exercised by director.
10-3-38
Repealed
Repealed
10-3-39
Liability on bond for taxes not assessed.
10-3-40
Action on director's bond for taxes lost through failure or neglect--Judgment.
10-3-41
Median level of assessment to represent eighty-five percent of market value.