10-10-2. Resolution by county commissioners for classification--Filing--Employment of person to make classifications.

In the event the board of county secretaries determines to have such property classified, it shall adopt a resolution to that effect and forthwith file a certified copy thereof with the secretary of revenue.

Upon the receipt of a certified copy of such resolution, the secretary of revenue shall appoint and employ, by and with the approval of such board of county commissioners, a person competent to make such classifications at such compensation as may be agreed upon by such board of county commissioners and the secretary of revenue.

Source: SDC 1939, § 57.0412; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.