S.D. Codified Laws § 10-3-37 (2026)
The director of equalization shall exercise all the duties and powers formerly imposed on municipal and township assessors not inconsistent with the provisions of this chapter.
Source: SL 1957, ch 477 , § 7 (13); SDC Supp 1960, § 57.03A07 (13); SL 1985, ch 15 , § 26; SL 1992, ch 60 , § 2; SL 2008, ch 37 , § 43.