South Dakota
Title 10 · Chapter 10-3
42 entries
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10-3-1. Office of county director of equalization established--Multi-county cooperation authorized.
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10-3-1.1. Certification required for assessing or appraising officials.
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10-3-1.2. Examination of applicants for certification--Enrollment--Standards.
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10-3-2. Qualifications of county director.
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10-3-3. Appointment of county director--Mayor participating.
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10-3-4. Oath and bond of director.
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10-3-5. Term of office of director--Dismissal--Subsequent terms--Vacancies in office.
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10-3-6. Salary of county director.
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10-3-7. Traveling expenses of county director.
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10-3-8. 10-3-8. Repealed by SL 1989, ch 82, § 3.
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10-3-9. 10-3-9. Repealed by SL 1989, ch 82, § 1A.
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10-3-10. 10-3-10. Repealed by SL 1989, ch 82, § 5.
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10-3-11. Appointment of deputies subject to recommendations of director--Powers and duties.
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10-3-12. Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.
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10-3-13. Qualification by deputies--Compensation.
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10-3-14. Annual conference of commissioners and director.
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10-3-15. Facilities and supplies furnished to county director and municipal deputy.
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10-3-16. Assessment of property by director--Exception--County as assessment district.
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10-3-17. 10-3-17, 10-3-18. Repealed by SL 1992, ch 80, §§ 8, 9.
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10-3-19. Requiring statement for agricultural census.
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10-3-20. Requiring affidavit of name and residence.
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10-3-21. Affidavit of name and residence transmitted to other county.
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10-3-22. Subpoena and examination with respect to assessment statement--Place of examination.
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10-3-23. Entry on and inspection of property--Listing of taxpayers.
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10-3-24. Addition of omitted property to assessment rolls.
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10-3-25. Assessment of property of absent or unknown owner.
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10-3-26. Valuation of property of absent or unknown owner.
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10-3-27. Valuation of property on neglect or refusal by owner to comply with requirements--Notation of neglect or refusal.
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10-3-28. Listing of assessed property by districts--Delivery of assessment rolls to boards of equalization and county commissioners--Duplicate copy for municipality.
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10-3-29. Preparation and maintenance of county topographical map and tables--Contents.
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10-3-30. Preparation and maintenance of county land valuation map--Contents.
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10-3-31. Examination of recorded real estate conveyances--Record of considerations shown--Destruction.
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10-3-32. Posting of real estate transfers to assessment rolls.
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10-3-33. Assistance to county commissioners and boards of equalization.
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10-3-34. Investigation of applications for reduction of value, abatement, and settlement--Recommendations.
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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.
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10-3-36. Extension of changes made by boards of equalization--Abstract submitted to Department of Revenue.
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10-3-37. Other assessors' powers exercised by director.
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10-3-38. 10-3-38. Repealed by SL 1982, ch 86, § 2.
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10-3-39. Liability on bond for taxes not assessed.
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10-3-40. Action on director's bond for taxes lost through failure or neglect--Judgment.
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10-3-41. Median level of assessment to represent eighty-five percent of market value.