10-10-7. Classification records filed with county auditor--Valuation by county commissioners.
78 words·~1 min read·
/sd/title-10/chapter-10-10/10-10-7A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
When the classification records specified in §§ 10-10-4 and 10-10-5 shall have been completed and accepted by the board of county commissioners, the same shall be deposited in the office of the county auditor, and the county commissioners shall forthwith proceed to place a value upon each separate tract of land so reported and insert such value in said classification record. Such valuation shall be made separately for each and every civil township, or municipality within the county.