The office of county director of equalization is hereby established in each organized county of this state. Counties may enter into an agreement pursuant to chapter 1-24 with another county or counties to perform the services of the county director of equalization.

Source: SL 1957, ch 477 , § 1; SDC Supp 1960, § 57.03A01; SL 2025, ch 43 , § 1.