{"data":{"id":"us-sd/sdcl-10-6-152","jurisdiction":"us-sd","citation":"SDCL § 10-6-152","heading":"Records of county auditor or treasurer authorized as tax records.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-152","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"71a70085bbb21d354fdf71f616ccc62c6fa2210e3d24592f4bd54a1e03de805a","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-151","next":"us-sd/sdcl-10-6-153"},"notice":"GroundRules: Original legal text. Not legal advice."}