S.D. Codified Laws § 8-5-6 (2026)
The township board of supervisors shall perform the duties of a board of equalization of township assessments, as provided in the section of this code relating to assessment and taxation.
Source: SL 1897, ch 28 , § 36; RPolC 1903, § 1091; RC 1919, § 6091; SDC 1939, § 58.0509.