{"data":{"id":"us-sd/sdcl-10-3-3","jurisdiction":"us-sd","citation":"SDCL § 10-3-3","heading":"Appointment of county director--Mayor participating.","body":"The county director of equalization shall be appointed by the board of county commissioners at either a special or regular meeting of the commissioners. If a single municipality contains fifty percent or more of the population of a county, the mayor of the municipality and the board of county commissioners shall make the appointment, and the mayor is entitled to sit and vote with the board.","path":["TITLE 10. TAXATION","CHAPTER 10-3. COUNTY DIRECTORS OF EQUALIZATION"],"source_url":"https://sdlegislature.gov/Statutes/10-3-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b325679800e878c692af3d138e2f9cf8cdf6f1213995bcf2c56c442cc41af98d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-3-2","next":"us-sd/sdcl-10-3-4"},"notice":"GroundRules: Original legal text. Not legal advice."}