South Dakota Statutes
§ 10-6-152 — Records of county auditor or treasurer authorized as tax records.
Records kept in any form in the office of a county auditor or treasurer may be used as tax records in lieu of the director's assessment books or other records.
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South Dakota § 10-6-152 (Records of county auditor or treasurer authorized as tax records.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1951, ch 460; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-43; SL 2021, ch 44, §§ 37, 44.
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
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