South Dakota Statutes
§ 10-1-15 — General supervision of assessment of property for taxation--Forms--Classification of property.
The secretary of revenue shall exercise general supervision over the administration of the assessment and tax laws of the state, over all boards of review and equalization, and all other assessing officers in the performance of their duties. The secretary of revenue shall provide that all assessments of property are made relatively just and equal in compliance with the laws of this state. The secretary of revenue shall prepare suitable forms for the listing of property and shall arrange and classify the items of all property in such groups and classes, and from time to time may change and separate or consolidate the groups or classes as necessary to secure more accurate and perfect listing and valuation of all property of the state. The secretary shall require all assessing and taxing offi
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South Dakota § 10-1-15 (General supervision of assessment of property for taxation--Forms--Classification of property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In Re the Appeal From the Refusal of the State Board of Equalization to Hear the Appeal of the Lake Poinsett Area Development Ass'n
330 N.W.2d 754 (South Dakota Supreme Court, 1983)
Legislative History
SDC 1939, § 57.0101 (1); SL 1995, ch 57, § 32; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.