{"data":{"id":"us-sd/sdcl-10-3-1","jurisdiction":"us-sd","citation":"SDCL § 10-3-1","heading":"Office of county director of equalization established--Multi-county cooperation authorized.","body":"The office of county director of equalization is hereby established in each organized county of this state. Counties may enter into an agreement pursuant to chapter 1-24 with another county or counties to perform the services of the county director of equalization.","path":["TITLE 10. TAXATION","CHAPTER 10-3. COUNTY DIRECTORS OF EQUALIZATION"],"source_url":"https://sdlegislature.gov/Statutes/10-3-1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"ff9a2bb9a924c91e80a5e744b4de8b2a083965e53d5204f7ceb1c09d5bf5f52d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-1-47","next":"us-sd/sdcl-10-3-1.1"},"notice":"GroundRules: Original legal text. Not legal advice."}