10-3-22 Subpoena and examination with respect to assessment statement--Place of examination.
Subpoena and examination with respect to assessment statement--Place of
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.