South Dakota Statutes
§ 10-11-25 — Composition of county board of equalization--Oath of office--Time, place and duration of meetings.
The county commissioners, or a majority of them, constitute a board for the equalization of the assessment of property. Before entering upon the discharge of their duties, each member of the board shall take an oath to fairly and impartially perform the duties of a member of the board. The board shall meet for the purpose of hearing appeals and equalizing the assessments of property. The board shall meet annually on the second Tuesday in April at the Office of the Auditor. The board shall continue in session and may adjourn from time to time until all properly filed appeals have been determined and equalization is completed. The board may remain in session no longer than three weeks after the second Tuesday in April.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-11-25 (Composition of county board of equalization--Oath of office--Time, place and duration of meetings.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Lick v. Dahl
285 N.W.2d 594 (South Dakota Supreme Court, 1979)
Codington County Board of Commissioners v. State, Board of Equalization
433 N.W.2d 555 (South Dakota Supreme Court, 1988)
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)
Rapid City Area School District No. 51-4 v. Pennington County Auditor
284 N.W.2d 308 (South Dakota Supreme Court, 1979)
Nancy Thielen School of Piano v. State Board of Equalization
486 N.W.2d 32 (South Dakota Supreme Court, 1992)
Legislative History
SDC 1939, § 57.0405; SL 1969, ch 262, § 8; SL 1970, ch 70, § 2; SL 1976, ch 91, § 49; SL 1977, ch 86, § 2; SL 1977, ch 89, § 6; SL 1979, ch 66, § 8; SL 1980, ch 78; SL 1981, ch 84; SL 1986, ch 89; SL 1989, ch 87, § 11; SL 1990, ch 77; SL 1993, ch 86, § 15; SL 2000, ch 49, § 1; SL 2008, ch 47, § 1.
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.