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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 03 - County Directors Of Equalization
§ 10-3-22 Subpoena and examination with respect to assessment statement--Place of examination.
Universal Citation: SD Codified L § 10-3-22 (2017)
10-3-22. Subpoena and examination with respect to assessment statement--Place of examination. The director of equalization may subpoena and examine any person in relation to any statement furnished to the director that discloses property that is assessable in the county of the taxpayer. The director may exercise this power in any county where the person whom the director desires to examine may be found. However, the director may not require such persons to appear before the director in any other county than that in which the subpoena is served.
Source: SL 1957, ch 477, § 8 (5); SDC Supp 1960, § 57.03A08 (5); SL 2008, ch 37, § 31.
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