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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 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- § 10-3-8 Repealed.
- § 10-3-9 Repealed.
- § 10-3-10 Repealed.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 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 , 10-3-18. Repealed.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 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.
- § 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.
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