<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.sd91715e4364047afbeef7cb15cd3b15bNormal { text-align: center; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sd91715e4364047afbeef7cb15cd3b15bHG4 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.sd91715e4364047afbeef7cb15cd3b15bHG4C { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sd91715e4364047afbeef7cb15cd3b15bNormal-000000 { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.sd91715e4364047afbeef7cb15cd3b15b000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.sd91715e4364047afbeef7cb15cd3b15bB { margin-left: 1.38in; text-indent: -1.38in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-3 - COUNTY DIRECTORS OF EQUALIZATION"><meta property="og:description" content="SDLRC Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION"><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-3"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bNormal"><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bHG4">CHAPTER </span><a href="https://sdlegislature.gov/Statutes?Statute=10-3" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3</span></a></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bNormal"><span class="sd91715e4364047afbeef7cb15cd3b15bHG4C">COUNTY DIRECTORS OF EQUALIZATION</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bNormal-000000"><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15b000001"> </span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-1" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-1</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Office of county director of equalization established--Multi-county cooperation authorized.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-1.1" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-1.1</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Certification required for assessing or appraising officials.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-1.2" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-1.2</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Examination of applicants for certification--Enrollment--Standards.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-2" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-2</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Qualifications of county director.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-3" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-3</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Appointment of county director--Mayor participating.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-4" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-4</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Oath and bond of director.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-5" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-5</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Term of office of director--Dismissal--Subsequent terms--Vacancies in office.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-6" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-6</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Salary of county director.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-7" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-7</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Traveling expenses of county director.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-8" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-8</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-3-8" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-8</span></a><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">. Repealed by SL 1989, ch 82, § 3.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-9" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-9</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-3-9" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-9</span></a><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">. Repealed by SL 1989, ch 82, § 1A.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-10" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-10</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-3-10" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-10</span></a><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">. Repealed by SL 1989, ch 82, § 5.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-11" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-11</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Appointment of deputies subject to recommendations of director--Powers and duties.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-12" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-12</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-13" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-13</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Qualification by deputies--Compensation.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-14" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-14</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Annual conference of commissioners and director.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-15" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-15</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Facilities and supplies furnished to county director and municipal deputy.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-16" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-16</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Assessment of property by director--Exception--County as assessment district.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-17" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-17</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-3-17" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-17</span></a><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">, 10-3-18. Repealed by SL 1992, ch 80, §§ 8, 9.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-19" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-19</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Requiring statement for agricultural census.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-20" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-20</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Requiring affidavit of name and residence.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-21" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-21</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Affidavit of name and residence transmitted to other county.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-22" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-22</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Subpoena and examination with respect to assessment statement--Place of examination.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-23" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-23</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Entry on and inspection of property--Listing of taxpayers.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-24" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-24</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Addition of omitted property to assessment rolls.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-25" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-25</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Assessment of property of absent or unknown owner.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-26" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-26</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Valuation of property of absent or unknown owner.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-27" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-27</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-28" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-28</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-29" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-29</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Preparation and maintenance of county topographical map and tables--Contents.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-30" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-30</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Preparation and maintenance of county land valuation map--Contents.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-31" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-31</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Examination of recorded real estate conveyances--Record of considerations shown--Destruction.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-32" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-32</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Posting of real estate transfers to assessment rolls.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-33" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-33</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Assistance to county commissioners and boards of equalization.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-34" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-34</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Investigation of applications for reduction of value, abatement, and settlement--Recommendations.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-35" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-35</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Appeal by director to county board of equalization--Taxpayer's right to appeal to circuit court preserved--Stay of appeal to Office of Hearing Examiners.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-36" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-36</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-37" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-37</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Other assessors' powers exercised by director.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-38" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-38</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    </span><a href="https://sdlegislature.gov/Statutes?Statute=10-3-38" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-38</span></a><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">. Repealed by SL 1982, ch 86, § 2.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-39" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-39</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Liability on bond for taxes not assessed.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-40" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-40</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Action on director's bond for taxes lost through failure or neglect--Judgment.</span></p><p dir="ltr" class="sd91715e4364047afbeef7cb15cd3b15bB"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-41" rel="noopener"><span class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">10-3-41</span></a><span xml:space="preserve" class="sd91715e4364047afbeef7cb15cd3b15bDefaultParagraphFont">    Median level of assessment to represent eighty-five percent of market value.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s10f052663a754833ab24bbe57787855fNormal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s10f052663a754833ab24bbe57787855fSENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s10f052663a754833ab24bbe57787855fCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s10f052663a754833ab24bbe57787855fStatute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s10f052663a754833ab24bbe57787855fDefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s10f052663a754833ab24bbe57787855f000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s10f052663a754833ab24bbe57787855fNoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s10f052663a754833ab24bbe57787855fDefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s10f052663a754833ab24bbe57787855fSCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-3-1 - Office of county director of equalization established--Multi-county cooperation authorized."><meta property="og:description" content="SDLRC Codified Law 10-3-1 - Office of county director of equalization established--Multi-county cooperation authorized."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-3-1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s10f052663a754833ab24bbe57787855fNormal"><a href="https://sdlegislature.gov/Statutes?Statute=10-3-1" rel="noopener"><span class="s10f052663a754833ab24bbe57787855fSENU">10-3-1</span></a><span xml:space="preserve" class="s10f052663a754833ab24bbe57787855fSENU">. </span><span class="s10f052663a754833ab24bbe57787855fCL">Office of county director of equalization established--Multi-county cooperation authorized.</span></p><p dir="ltr" class="s10f052663a754833ab24bbe57787855fStatute"><span xml:space="preserve" class="s10f052663a754833ab24bbe57787855fDefaultParagraphFont">The office of county director of equalization is hereby established in each organized county of this state. Counties may enter into an agreement pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-24" rel="noopener"><span class="s10f052663a754833ab24bbe57787855fDefaultParagraphFont">1-24</span></a><span xml:space="preserve" class="s10f052663a754833ab24bbe57787855fDefaultParagraphFont"> with another county or counties to perform the services of the county director of equalization.</span></p><p dir="ltr" class="s10f052663a754833ab24bbe57787855fNormal"><span xml:space="preserve" class="s10f052663a754833ab24bbe57787855f000000"> </span></p><p dir="ltr" class="s10f052663a754833ab24bbe57787855fNoIndent"><span xml:space="preserve" class="s10f052663a754833ab24bbe57787855fDefaultParagraphFont-000001">Source: </span><span class="s10f052663a754833ab24bbe57787855fSCL">SL 1957, ch 477, § 1; SDC Supp 1960, § 57.03A01; SL 2025, ch 43, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037472Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037472SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037472CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037472Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037472DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037472000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037472SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037472SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037472Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-1.1"><span class="s2037472SENU">10-3-1.1</span></a><span xml:space="preserve" class="s2037472SENU">. </span><span class="s2037472CL">Certification required for assessing or appraising officials.</span></p><p dir="ltr" class="s2037472Normal-000000"><span class="s2037472DefaultParagraphFont">No state or county official or any other person charged with the duty of assessing or appraising real property for purposes of taxation may continue in office unless he holds an appropriate certificate issued by the Department of Revenue, upon successful completion of a written examination or has been accepted for enrollment in a certification program to be conducted by the department and approved by the South Dakota Association of Assessing Officers, to be completed within one year. Certification is not required of clerical staff not engaged in field assessing or appraising.</span></p><p dir="ltr" class="s2037472Normal"><span xml:space="preserve" class="s2037472000001"> </span></p><p dir="ltr" class="s2037472Normal"><span class="s2037472SCL">Source:</span><span xml:space="preserve" class="s2037472SCL-000002"> SL 1974, ch 87, § 1; SL 1989, ch 81; SL 1992, ch 80, § 6; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037472SCL-000002">11-1</span></a><span class="s2037472SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037473Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037473SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037473CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037473Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037473DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037473000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037473SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037473SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037473Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-1.2"><span class="s2037473SENU">10-3-1.2</span></a><span xml:space="preserve" class="s2037473SENU">. </span><span class="s2037473CL">Examination of applicants for certification--Enrollment--Standards.</span></p><p dir="ltr" class="s2037473Normal-000000"><span xml:space="preserve" class="s2037473DefaultParagraphFont">The Department of Revenue shall provide for the examination of applicants for certification or renewal. No certificate or renewal thereof may be issued to any person who has not demonstrated to the satisfaction of the department that he is competent to perform the designated duties of his office. Prior to accepting persons for enrollment or issuing certificates, the secretary of the department shall promulgate rules pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26"><span class="s2037473DefaultParagraphFont">1-26</span></a><span xml:space="preserve" class="s2037473DefaultParagraphFont"> for determining enrollment in its certification program and setting standards for certification.</span></p><p dir="ltr" class="s2037473Normal"><span xml:space="preserve" class="s2037473000001"> </span></p><p dir="ltr" class="s2037473Normal"><span class="s2037473SCL">Source:</span><span xml:space="preserve" class="s2037473SCL-000002"> SL 1974, ch 87, § 2; SL 1987, ch 82, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037473SCL-000002">11-1</span></a><span class="s2037473SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037474Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037474SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037474CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037474Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037474DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037474000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037474SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037474SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037474Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-2"><span class="s2037474SENU">10-3-2</span></a><span xml:space="preserve" class="s2037474SENU">. </span><span class="s2037474CL">Qualifications of county director.</span></p><p dir="ltr" class="s2037474Normal-000000"><span class="s2037474DefaultParagraphFont">The county director of equalization shall possess knowledge and training in the field of property taxation.</span></p><p dir="ltr" class="s2037474Normal"><span xml:space="preserve" class="s2037474000001"> </span></p><p dir="ltr" class="s2037474Normal"><span class="s2037474SCL">Source:</span><span xml:space="preserve" class="s2037474SCL-000002"> SL 1957, ch 477, § 2; SDC Supp 1960, § 57.03A02; SL 1996, ch 62.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037475Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037475SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037475CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037475Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037475DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037475000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037475SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037475SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037475Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-3"><span class="s2037475SENU">10-3-3</span></a><span xml:space="preserve" class="s2037475SENU">. </span><span class="s2037475CL">Appointment of county director--Mayor participating.</span></p><p dir="ltr" class="s2037475Normal-000000"><span class="s2037475DefaultParagraphFont">The county director of equalization shall be appointed by the board of county commissioners at either a special or regular meeting of the commissioners. If a single municipality contains fifty percent or more of the population of a county, the mayor of the municipality and the board of county commissioners shall make the appointment, and the mayor is entitled to sit and vote with the board.</span></p><p dir="ltr" class="s2037475Normal"><span xml:space="preserve" class="s2037475000001"> </span></p><p dir="ltr" class="s2037475Normal"><span class="s2037475SCL">Source:</span><span xml:space="preserve" class="s2037475SCL-000002"> SL 1957, ch 477, § 2; SDC Supp 1960, § 57.03A02; SL 2008, ch 37, § 24.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037476Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037476SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037476CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037476Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037476DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037476000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037476SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037476SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037476Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-4"><span class="s2037476SENU">10-3-4</span></a><span xml:space="preserve" class="s2037476SENU">. </span><span class="s2037476CL">Oath and bond of director.</span></p><p dir="ltr" class="s2037476Normal-000000"><span xml:space="preserve" class="s2037476DefaultParagraphFont">The director of equalization, before entering upon the duties of the office, shall file with the county auditor the oath of office and a bond, in the manner and form prescribed by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-12"><span class="s2037476DefaultParagraphFont">10-3-12</span></a><span class="s2037476DefaultParagraphFont">.</span></p><p dir="ltr" class="s2037476Normal"><span xml:space="preserve" class="s2037476000001"> </span></p><p dir="ltr" class="s2037476Normal"><span class="s2037476SCL">Source:</span><span xml:space="preserve" class="s2037476SCL-000002"> SL 1957, ch 477, § 4; SDC Supp 1960, § 57.03A04; SL 2008, ch 37, § 25.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037477Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037477SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037477CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037477Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037477DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037477000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037477SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037477SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037477Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-5"><span class="s2037477SENU">10-3-5</span></a><span xml:space="preserve" class="s2037477SENU">. </span><span class="s2037477CL">Term of office of director--Dismissal--Subsequent terms--Vacancies in office.</span></p><p dir="ltr" class="s2037477Normal-000000"><span xml:space="preserve" class="s2037477DefaultParagraphFont">The term of office of the director of equalization shall commence upon appointment and may be terminated for cause as provided in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=3-17-6"><span class="s2037477DefaultParagraphFont">3-17-6</span></a><span xml:space="preserve" class="s2037477DefaultParagraphFont"> upon recommendation of the appointing governing body after hearing upon not less than ten days' notice. However, the board of county commissioners may dismiss the director of equalization without cause during the first year of such appointment. After the first year of such appointment, no person is qualified to serve unless such person holds an appropriate certificate issued by the Department of Revenue. Vacancies in office shall be filled in the same manner as the original appointment is made.</span></p><p dir="ltr" class="s2037477Normal"><span xml:space="preserve" class="s2037477000001"> </span></p><p dir="ltr" class="s2037477Normal"><span class="s2037477SCL">Source:</span><span xml:space="preserve" class="s2037477SCL-000002"> SL 1957, ch 477, § 2; SDC Supp 1960, § 57.03A02; SL 1974, ch 87, § 3; SL 1976, ch 87, § 14; SL 1993, ch 77; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037477SCL-000002">11-1</span></a><span class="s2037477SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037478Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037478SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037478CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037478Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037478DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2037478Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037478000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037478SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037478SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037478Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-6"><span class="s2037478SENU">10-3-6</span></a><span xml:space="preserve" class="s2037478SENU">. </span><span class="s2037478CL">Salary of county director.</span></p><p dir="ltr" class="s2037478Normal-000000"><span class="s2037478DefaultParagraphFont">The board of county commissioners shall fix the salary of the director and in fixing the salary shall take into consideration the number of deputies, the number of first, second, and third class municipalities within the county, the number of real property assessments made during the previous year, the character of the services, amount of labor to be performed, and such surrounding circumstances as affect the cost of living and supporting oneself at the county seat, compatible with the dignity of the office.</span></p><p dir="ltr" class="s2037478Normal-000001"><span class="s2037478DefaultParagraphFont">The salary of a county director of equalization shall be paid on a monthly basis.</span></p><p dir="ltr" class="s2037478Normal"><span xml:space="preserve" class="s2037478000002"> </span></p><p dir="ltr" class="s2037478Normal"><span class="s2037478SCL">Source:</span><span xml:space="preserve" class="s2037478SCL-000003"> SL 1957, ch 477, § 3; SDC Supp 1960, § 57.03A03; SL 1963, ch 442; SL 1982, ch 28, § 21; SL 1989, ch 82, § 2; SL 1992, ch 80, § 7.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037479Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037479SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037479CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037479Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037479DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037479000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037479SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037479SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037479Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-7"><span class="s2037479SENU">10-3-7</span></a><span xml:space="preserve" class="s2037479SENU">. </span><span class="s2037479CL">Traveling expenses of county director.</span></p><p dir="ltr" class="s2037479Normal-000000"><span xml:space="preserve" class="s2037479DefaultParagraphFont">The county director of equalization shall receive necessary traveling expenses as fixed for county officials by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-7-24"><span class="s2037479DefaultParagraphFont">7-7-24</span></a><span xml:space="preserve" class="s2037479DefaultParagraphFont">. The director shall receive necessary traveling expenses as provided by § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-7-24"><span class="s2037479DefaultParagraphFont">7-7-24</span></a><span xml:space="preserve" class="s2037479DefaultParagraphFont"> if attending meetings called by the secretary of revenue.</span></p><p dir="ltr" class="s2037479Normal"><span xml:space="preserve" class="s2037479000001"> </span></p><p dir="ltr" class="s2037479Normal"><span class="s2037479SCL">Source:</span><span xml:space="preserve" class="s2037479SCL-000002"> SL 1957, ch 477, § 3; SDC Supp 1960, § 57.03A03; SL 1963, ch 442; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 26; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037479SCL-000002">11-1</span></a><span class="s2037479SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION10-3-8 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-3-8 "> <META NAME="Description" Content="South Dakota Codified Laws 10-3-8"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-3-8. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1989, ch 82, &#167;&nbsp;3.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION10-3-9 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-3-9 "> <META NAME="Description" Content="South Dakota Codified Laws 10-3-9"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-3-9. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1989, ch 82, &#167;&nbsp;1A.<p> </BODY> </HTML> <br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION10-3-10 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-3-10 "> <META NAME="Description" Content="South Dakota Codified Laws 10-3-10"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-3-10. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1989, ch 82, &#167;&nbsp;5.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037483Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037483SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037483CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037483Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037483DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037483000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037483SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037483SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037483Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-11"><span class="s2037483SENU">10-3-11</span></a><span xml:space="preserve" class="s2037483SENU">. </span><span class="s2037483CL">Appointment of deputies subject to recommendations of director--Powers and duties.</span></p><p dir="ltr" class="s2037483Normal-000000"><span class="s2037483DefaultParagraphFont">The county commissioners may appoint deputies to the county director of equalization. Such deputies shall hold office at the pleasure of the county commissioners and are subject to the recommendations of the director of equalization and have the same powers and duties as the director of equalization.</span></p><p dir="ltr" class="s2037483Normal"><span xml:space="preserve" class="s2037483000001"> </span></p><p dir="ltr" class="s2037483Normal"><span class="s2037483SCL">Source:</span><span xml:space="preserve" class="s2037483SCL-000002"> SL 1957, ch 477, § 5; SL 1959, ch 445; SDC Supp 1960, § 57.03A05; SL 1968, ch 256; SL 1989, ch 82, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037484Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037484SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037484CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037484Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037484DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2037484Normal-000001 { margin-top: 0; margin-bottom: 0; text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037484SL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037484000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037484SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037484SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037484Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-12"><span class="s2037484SENU">10-3-12</span></a><span xml:space="preserve" class="s2037484SENU">. </span><span class="s2037484CL">Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.</span></p><p dir="ltr" class="s2037484Normal-000000"><span class="s2037484DefaultParagraphFont">The county director of equalization and each of the director's deputies shall, within ten days of appointment, file with the county auditor the oath of office and a bond, payable to the county, with one or more sufficient sureties, in a penal sum fixed by the board of county commissioners, to be approved by the board of county commissioners, and conditioned that the director or deputy will diligently, faithfully, and impartially perform the duties of the office. The director and each deputy shall take and subscribe on such bond the following oath:</span></p><p dir="ltr" class="s2037484Normal"><span class="s2037484DefaultParagraphFont">State of South Dakota,</span></p><p dir="ltr" class="s2037484Normal"><span class="s2037484DefaultParagraphFont">County of ____________, ss.</span></p><p dir="ltr" class="s2037484Normal-000001"><span class="s2037484DefaultParagraphFont">I, _____________, do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of South Dakota, that I will faithfully, impartially, and honestly discharge the duties of my office as (director of equalization)(assessor)(deputy), particularly that I will assess all property assessed by me at its true cash value according to my best knowledge and judgment, so help me God.</span></p><p dir="ltr" class="s2037484Normal"><span xml:space="preserve" class="s2037484SL">    ______________________________ </span></p><p dir="ltr" class="s2037484Normal-000001"><span class="s2037484DefaultParagraphFont">Subscribed and sworn to before me this ________ day of ________, 20______.</span></p><p dir="ltr" class="s2037484Normal"><span xml:space="preserve" class="s2037484SL">    ______________________________ </span></p><p dir="ltr" class="s2037484Normal-000001"><span class="s2037484DefaultParagraphFont">If any person so appointed fails to give the bond, or fails to take the required oath within the time prescribed, such failure constitutes a refusal to serve.</span></p><p dir="ltr" class="s2037484Normal"><span xml:space="preserve" class="s2037484000002"> </span></p><p dir="ltr" class="s2037484Normal"><span class="s2037484SCL">Source:</span><span xml:space="preserve" class="s2037484SCL-000003"> SL 1897, ch 28, § 29; SL 1899, ch 40, § 2; RPolC 1903, § 2088; SL 1913, ch 283; RC 1919, § 5978; SDC 1939, § 57.0306; SL 1989, ch 82, § 7; SL 2008, ch 37, § 27.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037485Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037485SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037485CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037485Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037485DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037485000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037485SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037485SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037485Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-13"><span class="s2037485SENU">10-3-13</span></a><span xml:space="preserve" class="s2037485SENU">. </span><span class="s2037485CL">Qualification by deputies--Compensation.</span></p><p dir="ltr" class="s2037485Normal-000000"><span class="s2037485DefaultParagraphFont">Deputies to the director of equalization shall qualify in the same manner as a director of equalization, and the compensation of such deputies shall be fixed by the board of county commissioners and paid out of the general fund upon warrants of the county auditor after allowance by such board. No claim of a deputy may be allowed unless it has attached thereto the affidavit of the director of equalization stating the amount due such deputy.</span></p><p dir="ltr" class="s2037485Normal"><span xml:space="preserve" class="s2037485000001"> </span></p><p dir="ltr" class="s2037485Normal"><span class="s2037485SCL">Source:</span><span xml:space="preserve" class="s2037485SCL-000002"> SL 1957, ch 477, § 5; SL 1959, ch 445; SDC Supp 1960, § 57.03A05; SL 1968, ch 256; SL 1982, ch 28, § 23; SL 1989, ch 82, § 8.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037486Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037486SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037486CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037486Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037486DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037486000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037486SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037486SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037486Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-14"><span class="s2037486SENU">10-3-14</span></a><span xml:space="preserve" class="s2037486SENU">. </span><span class="s2037486CL">Annual conference of commissioners and director.</span></p><p dir="ltr" class="s2037486Normal-000000"><span class="s2037486DefaultParagraphFont">The director of equalization shall meet the county commissioners at the office of the county commissioners on the first meeting of April for conference in reference to the performance of the director's duties.</span></p><p dir="ltr" class="s2037486Normal"><span xml:space="preserve" class="s2037486000001"> </span></p><p dir="ltr" class="s2037486Normal"><span class="s2037486SCL">Source:</span><span xml:space="preserve" class="s2037486SCL-000002"> SL 1901, ch 58, § 1; RPolC 1903, § 2086; RC 1919, § 6701; SDC 1939, § 57.0330; SL 1989, ch 82, § 41; SL 2011, ch 47, § 1; SL 2016, ch 55, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037487Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037487SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037487CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037487Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037487DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037487000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037487SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037487SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037487Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-15"><span class="s2037487SENU">10-3-15</span></a><span xml:space="preserve" class="s2037487SENU">. </span><span class="s2037487CL">Facilities and supplies furnished to county director and municipal deputy.</span></p><p dir="ltr" class="s2037487Normal-000000"><span class="s2037487DefaultParagraphFont">The board of county commissioners of each county in this state shall furnish to the director of equalization of said county, an office, all necessary furniture, equipment, fixtures, and supplies, including heat, light, stationery, books, maps, assessment rolls, and such material as may be necessary for the proper discharge of the duties of his office. A municipally appointed deputy shall be furnished with necessary like items by the governing body of the respective first or second class municipality.</span></p><p dir="ltr" class="s2037487Normal"><span xml:space="preserve" class="s2037487000001"> </span></p><p dir="ltr" class="s2037487Normal"><span class="s2037487SCL">Source:</span><span xml:space="preserve" class="s2037487SCL-000002"> SL 1957, ch 477, § 6; SDC Supp 1960, § 57.03A06; SL 1992, ch 60, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037488Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037488SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037488CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037488Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037488DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037488000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037488SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037488SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037488Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-16"><span class="s2037488SENU">10-3-16</span></a><span xml:space="preserve" class="s2037488SENU">. </span><span class="s2037488CL">Assessment of property by director--Exception--County as assessment district.</span></p><p dir="ltr" class="s2037488Normal-000000"><span class="s2037488DefaultParagraphFont">The director of equalization shall assess for taxation all property subject to taxation, except property which the secretary of revenue has been directed to assess, which is situated in the county or municipality for which the director is appointed, including all property located within the corporate limits of each municipality. No legal presumption of correctness attaches to the director's assessed valuation of property. Each county in this state is an assessment district.</span></p><p dir="ltr" class="s2037488Normal"><span xml:space="preserve" class="s2037488000001"> </span></p><p dir="ltr" class="s2037488Normal"><span class="s2037488SCL">Source:</span><span xml:space="preserve" class="s2037488SCL-000002"> SL 1957, ch 477, § 7 (1); SDC Supp 1960, § 57.03A07 (1); SL 1982, ch 28, § 24; SL 1992, ch 60, § 2; SL 2000, ch 43, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037488SCL-000002">11-1</span></a><span class="s2037488SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION10-3-17 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-3-17 "> <META NAME="Description" Content="South Dakota Codified Laws 10-3-17"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-3-17, 10-3-18. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1992, ch 80, &#167;&#167;&nbsp;8, 9.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037490Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037490SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037490CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037490Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037490DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037490000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037490SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037490SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037490Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-19"><span class="s2037490SENU">10-3-19</span></a><span xml:space="preserve" class="s2037490SENU">. </span><span class="s2037490CL">Requiring statement for agricultural census.</span></p><p dir="ltr" class="s2037490Normal-000000"><span xml:space="preserve" class="s2037490DefaultParagraphFont">The director of equalization may require the person to fill out and submit the statement required for the agricultural census as provided in chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=38-5"><span class="s2037490DefaultParagraphFont">38-5</span></a><span class="s2037490DefaultParagraphFont">.</span></p><p dir="ltr" class="s2037490Normal"><span xml:space="preserve" class="s2037490000001"> </span></p><p dir="ltr" class="s2037490Normal"><span class="s2037490SCL">Source:</span><span xml:space="preserve" class="s2037490SCL-000002"> SL 1957, ch 477, § 8 (3); SDC Supp 1960, § 57.03A08 (3); SL 2008, ch 37, § 28.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037491Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037491SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037491CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037491Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037491DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037491000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037491SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037491SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037491Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-20"><span class="s2037491SENU">10-3-20</span></a><span xml:space="preserve" class="s2037491SENU">. </span><span class="s2037491CL">Requiring affidavit of name and residence.</span></p><p dir="ltr" class="s2037491Normal-000000"><span class="s2037491DefaultParagraphFont">The director of equalization may require any person found within the director's county to make and subscribe an affidavit, giving the person's name and place of residence and post office address.</span></p><p dir="ltr" class="s2037491Normal"><span xml:space="preserve" class="s2037491000001"> </span></p><p dir="ltr" class="s2037491Normal"><span class="s2037491SCL">Source:</span><span xml:space="preserve" class="s2037491SCL-000002"> SL 1957, ch 477, § 8 (4); SDC Supp 1960, § 57.03A08 (4); SL 2008, ch 37, § 29.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037492Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037492SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037492CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037492Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037492DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037492000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037492SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037492SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037492Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-21"><span class="s2037492SENU">10-3-21</span></a><span xml:space="preserve" class="s2037492SENU">. </span><span class="s2037492CL">Affidavit of name and residence transmitted to other county.</span></p><p dir="ltr" class="s2037492Normal-000000"><span xml:space="preserve" class="s2037492DefaultParagraphFont">If the affidavit provided for in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-20"><span class="s2037492DefaultParagraphFont">10-3-20</span></a><span xml:space="preserve" class="s2037492DefaultParagraphFont"> shows the residence of the person making the affidavit to be in any county other than that in which the affidavit is made, the director of equalization shall, in the respective case, file the affidavit in the director's office and transmit a copy of the affidavit, certified by the director, to the director of the county in which the residence or property is shown in the affidavit to be located. Any expense in connection with the requirements of this section shall be paid by the county at the rates as provided in circuit court actions.</span></p><p dir="ltr" class="s2037492Normal"><span xml:space="preserve" class="s2037492000001"> </span></p><p dir="ltr" class="s2037492Normal"><span class="s2037492SCL">Source:</span><span xml:space="preserve" class="s2037492SCL-000002"> SL 1957, ch 477, § 8 (5); SDC Supp 1960, § 57.03A08 (5); SL 2008, ch 37, § 30.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037493Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037493SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037493CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037493Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037493DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037493000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037493SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037493SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037493Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-22"><span class="s2037493SENU">10-3-22</span></a><span xml:space="preserve" class="s2037493SENU">. </span><span class="s2037493CL">Subpoena and examination with respect to assessment statement--Place of examination.</span></p><p dir="ltr" class="s2037493Normal-000000"><span class="s2037493DefaultParagraphFont">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.</span></p><p dir="ltr" class="s2037493Normal"><span xml:space="preserve" class="s2037493000001"> </span></p><p dir="ltr" class="s2037493Normal"><span class="s2037493SCL">Source:</span><span xml:space="preserve" class="s2037493SCL-000002"> SL 1957, ch 477, § 8 (5); SDC Supp 1960, § 57.03A08 (5); SL 2008, ch 37, § 31.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037494Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037494SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037494CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037494Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037494DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037494000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037494SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037494SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037494Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-23"><span class="s2037494SENU">10-3-23</span></a><span xml:space="preserve" class="s2037494SENU">. </span><span class="s2037494CL">Entry on and inspection of property--Listing of taxpayers.</span></p><p dir="ltr" class="s2037494Normal-000000"><span class="s2037494DefaultParagraphFont">The director of equalization may enter upon and inspect all property for the purpose of determining the value of the property or to discover and list property that has been omitted from the assessment rolls. Each year, the director shall list the taxpayers whose property has been inspected as provided in this section and shall file the list with the county auditor.</span></p><p dir="ltr" class="s2037494Normal"><span xml:space="preserve" class="s2037494000001"> </span></p><p dir="ltr" class="s2037494Normal"><span class="s2037494SCL">Source:</span><span xml:space="preserve" class="s2037494SCL-000002"> SL 1957, ch 477, § 8 (6); SDC Supp 1960, § 57.03A08 (6); SL 2008, ch 37, § 32.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037495Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037495SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037495CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037495Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037495DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037495000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037495SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037495SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037495Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-24"><span class="s2037495SENU">10-3-24</span></a><span xml:space="preserve" class="s2037495SENU">. </span><span class="s2037495CL">Addition of omitted property to assessment rolls.</span></p><p dir="ltr" class="s2037495Normal-000000"><span xml:space="preserve" class="s2037495DefaultParagraphFont">The director of equalization shall add all omitted property to the assessment rolls at any time up to their delivery to the county auditor as required in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-36"><span class="s2037495DefaultParagraphFont">10-3-36</span></a><span xml:space="preserve" class="s2037495DefaultParagraphFont">. The director shall give notice as prescribed by §§ </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-11-3"><span class="s2037495DefaultParagraphFont">10-11-3</span></a><span xml:space="preserve" class="s2037495DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-11-6"><span class="s2037495DefaultParagraphFont">10-11-6</span></a><span xml:space="preserve" class="s2037495DefaultParagraphFont"> to the taxpayer that such property is to be added to the assessment rolls.</span></p><p dir="ltr" class="s2037495Normal"><span xml:space="preserve" class="s2037495000001"> </span></p><p dir="ltr" class="s2037495Normal"><span class="s2037495SCL">Source:</span><span xml:space="preserve" class="s2037495SCL-000002"> SL 1957, ch 477, § 7 (4); SDC Supp 1960, § 57.03A07 (4); SL 2008, ch 37, § 33.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037496Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037496SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037496CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037496Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037496DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037496000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037496SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037496SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037496Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-25"><span class="s2037496SENU">10-3-25</span></a><span xml:space="preserve" class="s2037496SENU">. </span><span class="s2037496CL">Assessment of property of absent or unknown owner.</span></p><p dir="ltr" class="s2037496Normal-000000"><span class="s2037496DefaultParagraphFont">The director of equalization shall assess property in the name of an absent owner if the name is known to the director. If the name is unknown to the director, the director shall add the property to unknown owners.</span></p><p dir="ltr" class="s2037496Normal"><span xml:space="preserve" class="s2037496000001"> </span></p><p dir="ltr" class="s2037496Normal"><span class="s2037496SCL">Source:</span><span xml:space="preserve" class="s2037496SCL-000002"> SL 1957, ch 477, § 7 (12); SDC Supp 1960, § 57.03A07 (12); SL 2008, ch 37, § 34.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037497Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037497SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037497CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037497Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037497DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037497000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037497SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037497SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037497Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-26"><span class="s2037497SENU">10-3-26</span></a><span xml:space="preserve" class="s2037497SENU">. </span><span class="s2037497CL">Valuation of property of absent or unknown owner.</span></p><p dir="ltr" class="s2037497Normal-000000"><span class="s2037497DefaultParagraphFont">The director of equalization shall make an estimate of the value of property, if the owner or claimant of the property is absent or unknown and the property is not listed by another person.</span></p><p dir="ltr" class="s2037497Normal"><span xml:space="preserve" class="s2037497000001"> </span></p><p dir="ltr" class="s2037497Normal"><span class="s2037497SCL">Source:</span><span xml:space="preserve" class="s2037497SCL-000002"> SL 1957, ch 477, § 7 (11); SDC Supp 1960, § 57.03A07 (11); SL 2008, ch 37, § 35.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2082600Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082600SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082600CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2082600Statute { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082600DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2082600000000 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2082600NoIndent { text-indent: 0.00in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2082600DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2082600SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-3-27 - Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal."><meta property="og:description" content="SDLRC Codified Law 10-3-27 - Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-3-27"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2082600Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-27" rel="noopener"><span class="s2082600SENU">10-3-27</span></a><span xml:space="preserve" class="s2082600SENU">. </span><span xml:space="preserve" class="s2082600CL">Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal. </span></p><p dir="ltr" class="s2082600Statute"><span xml:space="preserve" class="s2082600DefaultParagraphFont">The director of equalization shall make an estimate of the value of property if any person, after demand by the director, neglects or refuses to comply with the requirements of this chapter or chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6" rel="noopener"><span class="s2082600DefaultParagraphFont">10-6</span></a><span class="s2082600DefaultParagraphFont">. The director shall note the neglect or refusal on the assessment roll opposite the name of any such person.</span></p><p dir="ltr" class="s2082600Normal"><span xml:space="preserve" class="s2082600000000"> </span></p><p dir="ltr" class="s2082600NoIndent"><span xml:space="preserve" class="s2082600DefaultParagraphFont-000001">Source: </span><span class="s2082600SCL">SL 1957, ch 477, § 7 (10); SDC Supp 1960, § 57.03A07 (10); SL 2008, ch 37, § 36; SL 2021, ch 44, § 6.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037499Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037499SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037499CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037499Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037499DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037499000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037499SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037499SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037499Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-28"><span class="s2037499SENU">10-3-28</span></a><span xml:space="preserve" class="s2037499SENU">. </span><span class="s2037499CL">Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.</span></p><p dir="ltr" class="s2037499Normal-000000"><span xml:space="preserve" class="s2037499DefaultParagraphFont">The director of equalization and the director's deputies shall list or assess the property described in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-16"><span class="s2037499DefaultParagraphFont">10-3-16</span></a><span xml:space="preserve" class="s2037499DefaultParagraphFont"> 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 duplicate copy.</span></p><p dir="ltr" class="s2037499Normal"><span xml:space="preserve" class="s2037499000001"> </span></p><p dir="ltr" class="s2037499Normal"><span class="s2037499SCL">Source:</span><span xml:space="preserve" class="s2037499SCL-000002"> 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.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037500Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037500SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037500CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037500Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037500DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037500000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037500SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037500SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037500Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-29"><span class="s2037500SENU">10-3-29</span></a><span xml:space="preserve" class="s2037500SENU">. </span><span class="s2037500CL">Preparation and maintenance of county topographical map and tables--Contents.</span></p><p dir="ltr" class="s2037500Normal-000000"><span class="s2037500DefaultParagraphFont">The director of equalization shall prepare a large scale topographical land map of the county showing the location of all railroads, highways, roads, bridges, rivers, lakes, swamp areas, wooded tracts, stony ridges, and other features that might affect the value of the land and appropriate symbols to indicate the best, the fair, and the poor land of the county. The director shall prepare and keep available in the director's office tables showing the classification of cultivated, meadow, pasture, cut-over timber, and wastelands of each congressional and organized township, for use in connection with the map. The director shall keep the map and tables available in the office for the director's use and for the guidance of local and county boards of equalization.</span></p><p dir="ltr" class="s2037500Normal"><span xml:space="preserve" class="s2037500000001"> </span></p><p dir="ltr" class="s2037500Normal"><span class="s2037500SCL">Source:</span><span xml:space="preserve" class="s2037500SCL-000002"> SL 1957, ch 477, § 7 (9); SDC Supp 1960, § 57.03A07 (9); SL 2008, ch 37, § 37.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037501Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037501SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037501CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037501Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037501DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037501000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037501SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037501SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037501Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-30"><span class="s2037501SENU">10-3-30</span></a><span xml:space="preserve" class="s2037501SENU">. </span><span class="s2037501CL">Preparation and maintenance of county land valuation map--Contents.</span></p><p dir="ltr" class="s2037501Normal-000000"><span class="s2037501DefaultParagraphFont">The director of equalization shall prepare and keep available in the director's office a land valuation map of the county. The map shall include the bordering tier of townships of each county adjoining and shall show the true and full value per acre, both with and without improvements, of all lands that lie outside the corporate limits of municipalities. The map shall show the average assessed valuation per acre of real property by taxing districts, excluding the valuation of structures on the real property, and excluding real property located within the corporate limits of municipalities.</span></p><p dir="ltr" class="s2037501Normal"><span xml:space="preserve" class="s2037501000001"> </span></p><p dir="ltr" class="s2037501Normal"><span class="s2037501SCL">Source:</span><span xml:space="preserve" class="s2037501SCL-000002"> SL 1957, ch 477, § 7 (5); SDC Supp 1960, § 57.03A07 (5); SL 2008, ch 37, § 38.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037502Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037502SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037502CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037502Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037502DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037502000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037502SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037502SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037502Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-31"><span class="s2037502SENU">10-3-31</span></a><span xml:space="preserve" class="s2037502SENU">. </span><span class="s2037502CL">Examination of recorded real estate conveyances--Record of considerations shown--Destruction.</span></p><p dir="ltr" class="s2037502Normal-000000"><span xml:space="preserve" class="s2037502DefaultParagraphFont">The director of equalization shall regularly examine all conveyances of real estate in the county as filed with the register of deeds and keep a record by description of the considerations shown on the conveyances. However, the director of equalization may destroy any record that is declared by the records destruction board, acting pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-27-19"><span class="s2037502DefaultParagraphFont">1-27-19</span></a><span class="s2037502DefaultParagraphFont">, to have no further administrative, legal, fiscal, research, or historical value.</span></p><p dir="ltr" class="s2037502Normal"><span xml:space="preserve" class="s2037502000001"> </span></p><p dir="ltr" class="s2037502Normal"><span class="s2037502SCL">Source:</span><span xml:space="preserve" class="s2037502SCL-000002"> SL 1957, ch 477, § 7 (6); SDC Supp 1960, § 57.03A07 (6); SL 1981, ch 45, § 12; SL 2008, ch 37, § 39.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037503Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037503SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037503CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037503Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037503DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037503000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037503SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037503SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037503Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-32"><span class="s2037503SENU">10-3-32</span></a><span xml:space="preserve" class="s2037503SENU">. </span><span class="s2037503CL">Posting of real estate transfers to assessment rolls.</span></p><p dir="ltr" class="s2037503Normal-000000"><span class="s2037503DefaultParagraphFont">Upon receipt from the register of deeds of the certified list of transfers of real estate, the county director of equalization shall check the assessment rolls of real estate for that year and shall revise the assessment rolls so that the real estate is assessed to the true owner as shown by the list of transfers.</span></p><p dir="ltr" class="s2037503Normal"><span xml:space="preserve" class="s2037503000001"> </span></p><p dir="ltr" class="s2037503Normal"><span class="s2037503SCL">Source:</span><span xml:space="preserve" class="s2037503SCL-000002"> SL 1959, ch 446; SDC Supp 1960, § 57.03A07 (14); SL 2008, ch 37, § 40.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037504Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037504SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037504CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037504Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037504DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037504000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037504SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037504SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037504Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-33"><span class="s2037504SENU">10-3-33</span></a><span xml:space="preserve" class="s2037504SENU">. </span><span class="s2037504CL">Assistance to county commissioners and boards of equalization.</span></p><p dir="ltr" class="s2037504Normal-000000"><span class="s2037504DefaultParagraphFont">The director of equalization shall assist the boards of county commissioners and the consolidated, local, and county boards of equalization to enable them to perform their duties, and shall furnish such boards with all necessary charts, tables, comparisons, and data that they may require. The director of equalization shall, upon request, also furnish any person or taxing district contemplating an appeal pursuant to statute with all existing charts, tables, comparisons, and data pertinent to the appeal.</span></p><p dir="ltr" class="s2037504Normal"><span xml:space="preserve" class="s2037504000001"> </span></p><p dir="ltr" class="s2037504Normal"><span class="s2037504SCL">Source:</span><span xml:space="preserve" class="s2037504SCL-000002"> SL 1957, ch 477, § 7 (7); SDC Supp 1960, § 57.03A07 (7); SL 2008, ch 37, § 41; SL 2008, ch 38, § 1.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037505Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037505SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037505CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037505Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037505DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037505000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037505SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037505SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037505Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-34"><span class="s2037505SENU">10-3-34</span></a><span xml:space="preserve" class="s2037505SENU">. </span><span class="s2037505CL">Investigation of applications for reduction of value, abatement, and settlement--Recommendations.</span></p><p dir="ltr" class="s2037505Normal-000000"><span class="s2037505DefaultParagraphFont">The director of equalization shall investigate applications for reductions of value and abatements and settlements of taxes, examine the real property involved, and submit reports and recommendations with respect to the application, if requested by either the board of county commissioners or the secretary of revenue.</span></p><p dir="ltr" class="s2037505Normal"><span xml:space="preserve" class="s2037505000001"> </span></p><p dir="ltr" class="s2037505Normal"><span class="s2037505SCL">Source:</span><span xml:space="preserve" class="s2037505SCL-000002"> SL 1957, ch 477, § 7 (8); SDC Supp 1960, § 57.03A07 (8); SL 1992, ch 80, § 10; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 37, § 42; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037505SCL-000002">11-1</span></a><span class="s2037505SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037506Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037506SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037506CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037506Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037506DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037506000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037506SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037506SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037506Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-35"><span class="s2037506SENU">10-3-35</span></a><span xml:space="preserve" class="s2037506SENU">. </span><span class="s2037506CL">Appeal by director to county board of equalization--Taxpayer's right to appeal to circuit court preserved--Stay of appeal to Office of Hearing Examiners.</span></p><p dir="ltr" class="s2037506Normal-000000"><span class="s2037506DefaultParagraphFont">The director of equalization may appeal any decision of the local board of equalization to the county board of equalization. An appeal from a decision of the local board shall be made and perfected by the filing of a notice with the county auditor and mailing a copy of such notice to the property owners and to the clerk or auditor, as the case may be, of the local board on or before the third Tuesday in April. Nothing in this chapter affects the right of a taxpayer to appeal from the decision of the county board of equalization to the circuit court. Such an appeal by a taxpayer to the circuit court shall preclude and stay any appeal taken by the director of equalization to the Office of Hearing Examiners.</span></p><p dir="ltr" class="s2037506Normal"><span xml:space="preserve" class="s2037506000001"> </span></p><p dir="ltr" class="s2037506Normal"><span class="s2037506SCL">Source:</span><span xml:space="preserve" class="s2037506SCL-000002"> SL 1957, ch 477, § 8 (7); SDC Supp 1960, § 57.03A08 (7); SL 1994, ch 73, § 8; SL 1996, ch 66, § 2.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037507Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037507SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037507CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037507Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037507DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037507000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037507SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037507SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037507Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-36"><span class="s2037507SENU">10-3-36</span></a><span xml:space="preserve" class="s2037507SENU">. </span><span class="s2037507CL">Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.</span></p><p dir="ltr" class="s2037507Normal-000000"><span class="s2037507DefaultParagraphFont">The director of equalization and the director's deputies shall prepare and extend all changes made by the local or county boards of equalization and submit an abstract of all the assessed property within the county to the Department of Revenue on or before the third Monday in May of each year.</span></p><p dir="ltr" class="s2037507Normal"><span xml:space="preserve" class="s2037507000001"> </span></p><p dir="ltr" class="s2037507Normal"><span class="s2037507SCL">Source:</span><span xml:space="preserve" class="s2037507SCL-000002"> SL 1957, ch 477, § 7 (3); SDC Supp 1960, § 57.03A07 (3); SL 1969, ch 262, § 2; SL 1979, ch 66, § 3; SL 1993, ch 86, § 25; SL 1994, ch 73, § 9; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1"><span class="s2037507SCL-000002">11-1</span></a><span class="s2037507SCL-000002">), § 161, eff. Apr. 12, 2011.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037508Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037508SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037508CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037508Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037508DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037508000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037508SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037508SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037508Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-37"><span class="s2037508SENU">10-3-37</span></a><span xml:space="preserve" class="s2037508SENU">. </span><span class="s2037508CL">Other assessors' powers exercised by director.</span></p><p dir="ltr" class="s2037508Normal-000000"><span class="s2037508DefaultParagraphFont">The director of equalization shall exercise all the duties and powers formerly imposed on municipal and township assessors not inconsistent with the provisions of this chapter.</span></p><p dir="ltr" class="s2037508Normal"><span xml:space="preserve" class="s2037508000001"> </span></p><p dir="ltr" class="s2037508Normal"><span class="s2037508SCL">Source:</span><span xml:space="preserve" class="s2037508SCL-000002"> SL 1957, ch 477, § 7 (13); SDC Supp 1960, § 57.03A07 (13); SL 1985, ch 15, § 26; SL 1992, ch 60, § 2; SL 2008, ch 37, § 43.</span></p></div></body></html><br /><hr><br /> <HTML> <HEAD> <HTML> <HEAD> <meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION10-3-38 </title> <META NAME="Keywords" Content="South Dakota Codified Laws SDCL 10-3-38 "> <META NAME="Description" Content="South Dakota Codified Laws 10-3-38"> </HEAD> <BODY> <!-- File converted by Wp2Html Version 4.0 --> <!-- Email Andrew@brackenbeds.co.uk for more details --> <!-- WP Style Open: System_34 --><!-- WP Style End: System_34 --> <Div align="full"> <!-- WP Paired Style On: SENU -->&nbsp;&nbsp;&nbsp;&nbsp;<!-- WP Style End: SENU --> 10-3-38. <!-- WP Paired Style Off: SENU -->&nbsp;<!-- WP Style End: SENU --> Repealed by SL 1982, ch 86, &#167;&nbsp;2.<p> </BODY> </HTML> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037510Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037510SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037510CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037510Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037510DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037510000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037510SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037510SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037510Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-39"><span class="s2037510SENU">10-3-39</span></a><span xml:space="preserve" class="s2037510SENU">. </span><span class="s2037510CL">Liability on bond for taxes not assessed.</span></p><p dir="ltr" class="s2037510Normal-000000"><span class="s2037510DefaultParagraphFont">The director of equalization is liable on the director's official bond for all taxes on property within the county that, through the director's willful failure or willful neglect, is unassessed. Any deputy of the director of equalization is liable on the deputy's official bond for all taxes on property within the county that, through the deputy's willful failure or willful neglect, is unassessed.</span></p><p dir="ltr" class="s2037510Normal"><span xml:space="preserve" class="s2037510000001"> </span></p><p dir="ltr" class="s2037510Normal"><span class="s2037510SCL">Source:</span><span xml:space="preserve" class="s2037510SCL-000002"> SL 1957, ch 477, § 11; SDC Supp 1960, § 57.03A11; SL 2008, ch 37, § 44.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037511Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037511SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037511CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037511Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037511DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037511000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037511SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037511SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2037511Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-40"><span class="s2037511SENU">10-3-40</span></a><span xml:space="preserve" class="s2037511SENU">. </span><span class="s2037511CL">Action on director's bond for taxes lost through failure or neglect--Judgment.</span></p><p dir="ltr" class="s2037511Normal-000000"><span class="s2037511DefaultParagraphFont">The state's attorney must commence an action on the director of equalization's bond for the amount of taxes lost for such willful failure or willful neglect. On trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should have been collected thereon must be entered.</span></p><p dir="ltr" class="s2037511Normal"><span xml:space="preserve" class="s2037511000001"> </span></p><p dir="ltr" class="s2037511Normal"><span class="s2037511SCL">Source:</span><span xml:space="preserve" class="s2037511SCL-000002"> SL 1957, ch 477, § 12; SDC Supp 1960, § 57.03A12.</span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-3 - COUNTY DIRECTORS OF EQUALIZATION</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2084030Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084030SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084030CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2084030Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084030DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084030000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084030SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084030SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-3-41 - Median level of assessment to represent eighty-five percent of market value."><meta property="og:description" content="SDLRC Codified Law 10-3-41 - Median level of assessment to represent eighty-five percent of market value."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-3-41"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2084030Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-3-41" rel="noopener"><span class="s2084030SENU">10-3-41</span></a><span xml:space="preserve" class="s2084030SENU">. </span><span class="s2084030CL">Median level of assessment to represent eighty-five percent of market value.</span></p><p dir="ltr" class="s2084030Normal-000000"><span xml:space="preserve" class="s2084030DefaultParagraphFont">The director of equalization shall make the necessary adjustments to the valuations before the notice of assessment pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-154" rel="noopener"><span class="s2084030DefaultParagraphFont">10-6-154</span></a><span class="s2084030DefaultParagraphFont">, so that the median level of assessment represents at least eighty-five percent of market value as determined by the Department of Revenue.</span></p><p dir="ltr" class="s2084030Normal"><span xml:space="preserve" class="s2084030000001"> </span></p><p dir="ltr" class="s2084030Normal"><span class="s2084030SCL">Source:</span><span xml:space="preserve" class="s2084030SCL-000002"> SL 1995, ch 57, § 34; SL 1996, ch 73, § 4A; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1" rel="noopener"><span class="s2084030SCL-000002">11-1</span></a><span class="s2084030SCL-000002">), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.</span></p></div></body></html>