SDCL § 10-6-152: Records of county auditor or treasurer authorized as tax records.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY
Records kept in any form in the office of a county auditor or treasurer may be used as tax records in lieu of the director's assessment books or other records.
Collected 2026-09-03T15:18:56Z. Source file · JSON