SDCL § 10-11-40: Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.

The county auditor shall keep an accurate record of the proceedings and orders of the county board of equalization, which record shall be published the same as other proceedings of the board of county commissioners, and a copy of such published proceedings shall be transmitted to the Department of Revenue with the abstract of the assessment required by § 10-11-41.