Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-10A: EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS/§ 10-11-25
South Dakota Statutes

§ 10-11-25 — Composition of county board of equalization--Oath of office--Time, place and duration of meetings.

South Dakota § 10-11-25
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10AEQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS

This text of South Dakota § 10-11-25 (Composition of county board of equalization--Oath of office--Time, place and duration of meetings.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-11-25 (2026).

Text

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

Related

Lick v. Dahl
285 N.W.2d 594 (South Dakota Supreme Court, 1979)
29 case citations
Codington County Board of Commissioners v. State, Board of Equalization
433 N.W.2d 555 (South Dakota Supreme Court, 1988)
17 case citations
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)
14 case citations
Rapid City Area School District No. 51-4 v. Pennington County Auditor
284 N.W.2d 308 (South Dakota Supreme Court, 1979)
4 case citations
Nancy Thielen School of Piano v. State Board of Equalization
486 N.W.2d 32 (South Dakota Supreme Court, 1992)
3 case citations

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
Department created--Seal of department.
§ 10-1-1.1
, 10-1-2
§ 10-1-10
Attorney general to assist department--Prosecution of actions.
§ 10-1-11
Assistant attorney general for Department of Revenue.
§ 10-1-12
State's attorneys to assist in prosecutions.
§ 10-1-13
General functions of secretary.
§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
§ 10-1-14
Licensing powers with respect to alcoholic beverages.
§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 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.
§ 10-1-17
Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 10-11-25, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-11-25.