South Dakota § 10-6-151 Equalization director's affidavit attached to real estate list.

South Dakota Statutes

§ 10-6-151 — Equalization director's affidavit attached to real estate list.

South Dakota § 10-6-151

Title 10TAXATION

Ch. 10-5ANNUAL ASSESSMENT OF PROPERTY

This text of South Dakota § 10-6-151 (Equalization director's affidavit attached to real estate list.) 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 § 10-6-151 (2026).

Text

Each director shall take and subscribe an oath, which shall be certified by the county auditor or other officer administering the same, and attach to the return which the director is required to make, in the following form: I, __________, director of equalization for the ________________of ________________in __________ county, in the State of South Dakota, do solemnly swear (or affirm), that the return to which this is attached contains a correct description of each parcel of real property within such municipality, township, or assessment district, as far as I have been able to ascertain the same; that the value attached to each parcel in such return is, as I verily believe, the full and true cash value thereof; that in no case have I knowingly omitted to demand a statement of the descript

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Each director shall take and subscribe an oath, which shall be certified by the county auditor or other officer administering the same, and attach to the return which the director is required to make, in the following form: I, __________, director of equalization for the ________________of ________________in __________ county, in the State of South Dakota, do solemnly swear (or affirm), that the return to which this is attached contains a correct description of each parcel of real property within such municipality, township, or assessment district, as far as I have been able to ascertain the same; that the value attached to each parcel in such return is, as I verily believe, the full and true cash value thereof; that in no case have I knowingly omitted to demand a statement of the description and value of all the real property which I am required by law to list, or in any way connived at any violation or evasion of any of the requirements of the law in relation to the listing and valuing of real property.

Legislative History

SL 1899, ch 40, § 3; RPolC 1903, § 2102; RC 1919, § 6719; SDC 1939, § 57.0344; SL 1989, ch. 82, § 41; SL 1992, ch 60, § 2; SDCL § 10-6-40; SL 2021, ch 44, §§ 36, 44.