South Dakota Statutes

§ 10-10-2 — Resolution by county commissioners for classification--Filing--Employment of person to make classifications.

South Dakota·Title 10 TAXATION·Ch. 10-9A CLASSIFICATION AND VALUATION OF REAL ESTATE
In the event the board of county secretaries determines to have such property classified, it shall adopt a resolution to that effect and forthwith file a certified copy thereof with the secretary of revenue. Upon the receipt of a certified copy of such resolution, the secretary of revenue shall appoint and employ, by and with the approval of such board of county commissioners, a person competent to make such classifications at such compensation as may be agreed upon by such board of county commissioners and the secretary of revenue.

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South Dakota § 10-10-2 (Resolution by county commissioners for classification--Filing--Employment of person to make classifications.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SDC 1939, § 57.0412; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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