SDCL § 10-1-16: Advice and direction to directors of equalization and boards--Instructional meetings of directors.

The secretary of revenue shall confer with, advise, and direct directors of equalization and boards of review and equalization, as to their duties under the laws of the state. The secretary of revenue shall call meetings of all directors for the purpose of instruction as to the law governing the assessment and taxation of all classes of property.