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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-10-2: Resolution by county commissioners for classification--Filing--Employment of person to make classifications.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. 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

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