South Dakota Statutes
§ 10-6-153 — Delivery of updated records to boards of equalization--Open to public inspection.
South Dakota § 10-6-153
This text of South Dakota § 10-6-153 (Delivery of updated records to boards of equalization--Open to public inspection.) 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 § 10-6-153 (2026).
Text
Each director shall annually, on or before the third Monday in March, make out and deliver updated assessment records to the clerk of the local board of equalization, or, if there is no local board of equalization, then to the county auditor. The records delivered are open to public inspection by all interested persons until the following Saturday.
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Legislative History
SDC 1939, § 57.0345; SL 1951, ch 436; SL 1969, ch 262, § 3; SL 1979, ch 66, § 5; SL 1989, ch 82, § 41; SL 1991, ch 84; SL 1994, ch 74, § 2; SL 2001, ch 49, § 2; SDCL § 10-6-44; SL 2021, ch 44, §§ 38, 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
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-6-153, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-153.