South Dakota Statutes

§ 10-3-1 — Office of county director of equalization established--Multi-county cooperation authorized.

South Dakota § 10-3-1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-2COUNTY DIRECTORS OF EQUALIZATION

This text of South Dakota § 10-3-1 (Office of county director of equalization established--Multi-county cooperation authorized.) 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 § 10-3-1 (2026).

Text

The office of county director of equalization is hereby established in each organized county of this state. Counties may enter into an agreement pursuant to chapter 1-24 with another county or counties to perform the services of the county director of equalization.

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Legislative History

SL 1957, ch 477, § 1; SDC Supp 1960, § 57.03A01; SL 2025, ch 43, § 1.

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Bluebook (online)
South Dakota § 10-3-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-3-1.