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2022 South Dakota Codified Laws
Title 10 - Taxation
Chapter 06 - Annual Assessment Of Property
Section 10-6-153 - Delivery of updated records to boards of equalization--Open to public inspection.
Universal Citation: SD Codified L § 10-6-153 (2022)
10-6-153. Delivery of updated records to boards of equalization--Open to public inspection.
Each director shall annually, on or before the third Monday in March, make out and deliver updated assessment records to the clerk of the local board of equalization, or, if there is no local board of equalization, then to the county auditor. The records delivered are open to public inspection by all interested persons until the following Saturday.
Source: SDC 1939, §57.0345; SL 1951, ch 436; SL 1969, ch 262, §3; SL 1979, ch 66, §5; SL 1989, ch 82, §41; SL 1991, ch 84; SL 1994, ch 74, §2; SL 2001, ch 49, §2; SL 2021, ch 44, §§ 38, 44.
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