County Directors Of Equalization

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. County Directors Of Equalization

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Section
10-3-1

Office of county director of equalization established.

Section
10-3-1.1

Certification required for assessing or appraising officials.

Section
10-3-1.2

Examination of applicants for certification--Enrollment--Standards.

Section
10-3-2

Qualifications of county director.

Section
10-3-3

Appointment of county director--Mayor participating.

Section
10-3-4

Oath and bond of director.

Section
10-3-5

Term of office of director--Dismissal--Subsequent terms--Vacancies in office.

Section
10-3-6

Salary of county director.

Section
10-3-7

Traveling expenses of county director.

Section
10-3-8

10-3-8.Repealed by SL 1989, ch 82, §3.

Section
10-3-9

10-3-9.Repealed by SL 1989, ch 82, §1A.

Section
10-3-10

10-3-10.Repealed by SL 1989, ch 82, §5.

Section
10-3-11

Appointment of deputies subject to recommendations of director--Powers and duties.

Section
10-3-12

Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.

Section
10-3-13

Qualification by deputies--Compensation.

Section
10-3-14

Annual conference of commissioners and director.

Section
10-3-15

Facilities and supplies furnished to county director and municipal deputy.

Section
10-3-16

Assessment of property by director--Exception--County as assessment district.

Section
10-3-17

10-3-17, 10-3-18.Repealed by SL 1992, ch 80, §§8, 9.

Section
10-3-19

Requiring statement for agricultural census.

Section
10-3-20

Requiring affidavit of name and residence.

Section
10-3-21

Affidavit of name and residence transmitted to other county.

Section
10-3-22

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

Section
10-3-23

Entry on and inspection of property--Listing of taxpayers.

Section
10-3-24

Addition of omitted property to assessment rolls.

Section
10-3-25

Assessment of property of absent or unknown owner.

Section
10-3-26

Valuation of property of absent or unknown owner.

Section
10-3-27

Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.

Section
10-3-28

Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.

Section
10-3-29

Preparation and maintenance of county topographical map and tables--Contents.

Section
10-3-30

Preparation and maintenance of county land valuation map--Contents.

Section
10-3-31

Examination of recorded real estate conveyances--Record of considerations shown--Destruction.

Section
10-3-32

Posting of real estate transfers to assessment rolls.

Section
10-3-33

Assistance to county commissioners and boards of equalization.

Section
10-3-34

Investigation of applications for reduction of value, abatement, and settlement--Recommendations.

Section
10-3-35

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.

Section
10-3-36

Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.

Section
10-3-37

Other assessors' powers exercised by director.

Section
10-3-38

10-3-38.Repealed by SL 1982, ch 86, §2.

Section
10-3-39

Liability on bond for taxes not assessed.

Section
10-3-40

Action on director's bond for taxes lost through failure or neglect--Judgment.

Section
10-3-41

Median level of assessment to represent eighty-five percent of market value.