SDCL § 10-10-2: Resolution by county commissioners for classification--Filing--Employment of person to make classifications.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-10. CLASSIFICATION AND VALUATION OF REAL ESTATE
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON