10-10-2. Resolution by county commissioners for classification--Filing--Employment of person to make classifications.
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/sd/title-10/chapter-10-10/10-10-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
In the event the board of county secretaries determines to have such property classified, it shall adopt a resolution to that effect and forthwith file a certified copy thereof with the secretary of revenue.
Upon the receipt of a certified copy of such resolution, the secretary of revenue shall appoint and employ, by and with the approval of such board of county commissioners, a person competent to make such classifications at such compensation as may be agreed upon by such board of county commissioners and the secretary of revenue.