South Dakota Statutes
§ 10-11-40 — Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.
South Dakota § 10-11-40
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10AEQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
This text of South Dakota § 10-11-40 (Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue.) 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 § 10-11-40 (2026).
Text
The county auditor shall keep an accurate record of the proceedings and orders of the county board of equalization, which record shall be published the same as other proceedings of the board of county commissioners, and a copy of such published proceedings shall be transmitted to the Department of Revenue with the abstract of the assessment required by § 10-11-41 .
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Legislative History
SDC 1939, § 57.0405; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
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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
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Bluebook (online)
South Dakota § 10-11-40, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-11-40.