South Dakota 03 — County Directors Of Equalization
- 10-3-1 — Office of county director of equalization established.
- 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- 10-3-8 — Repealed.
- 10-3-9 — Repealed.
- 10-3-10 — Repealed.
- 10-3-11 — Appointment of deputies subject to recommendations of director--Powers and duties.
- 10-3-12 — Oath of office and bond of county director, deputies--Form of oath--Failure to givebond or take oath.
- 10-3-13 — Qualification by deputies--Compensation.
- 10-3-14 — Annual county conference of director, commissioners and auditor--Taking oath ofoffice.
- 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 — , 10-3-18. Repealed.
- 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 ofexamination.
- 10-3-23 — Entry on and inspection of property--Listing of taxpayers checked.
- 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--Notation of neglect or refusal.
- 10-3-28 — Listing of assessed property by districts--Delivery of assessment rolls to boards ofequalization 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 tocircuit court preserved--Stay of appeal to Office of Hearing Examiners.
- 10-3-36 — Extension of changes made by boards of equalization--Abstract submitted toDepartment of Revenue and Regulation.
- 10-3-37 — Other assessors' powers exercised by director.
- 10-3-38 — 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.