10-3-28 Listing of assessed property by districts--Delivery of assessment rolls to boards of equal...
Listing of assessed property by districts--Delivery of assessment rolls to boards of
equalization and county commissioners--Duplicate copy for municipality.
The director of
equalization and the director's deputies shall list or assess the property described in § 10-3-16
separately as to each incorporated municipality, each organized civil township, and unorganized
territory within or without the county and shall deliver separate complete assessment rolls for each
such entity to the local board of equalization of such entities no later than the third Monday in March
and to the board of county commissioners for all unorganized territory, not later than the second
Monday in April of each year, with the proper affidavits or certificates or return as provided by law.
A duplicate copy of the assessment roll shall be furnished each municipality and each organized civil
township that has requested such a copy by resolution of the governing body presented to the director
of equalization before December first. The municipality or township shall pay the cost of the
Source: SL 1957, ch 477, § 7 (2); SDC Supp 1960, § 57.03A07 (2); SL 1964, ch 211; SL 1969, ch
262, § 1; SL 1992, ch 60, § 2; SL 1993, ch 86, § 3; SL 2001, ch 49, § 1.