South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-25 — Composition of county board of equalization--Oath of office--Time, place and duration of meetings

The county commissioners, or a majority of them, constitute a board for the equalization of the assessment of property. Before entering upon the discharge of their duties, each member of the board shall take an oath to fairly and impartially perform the duties of a member of the board. The board shall meet for the purpose of hearing appeals and equalizing the assessments of property. The board shall meet annually on the second Tuesday in April at the Office of the Auditor. The board shall continue in session and may adjourn from time to time until all properly filed appeals have been determined and equalization is completed. The board may remain in session no longer than three weeks after the second Tuesday in April.

Last amended: Source: SDC 1939, § 57.0405; SL 1969, ch 262 , § 8; SL 1970, ch 70 , § 2; SL 1976, ch 91 , § 49; SL 1977, ch 86 , § 2; SL 1977, ch 89 , § 6; SL 1979, ch 66 , § 8; SL 1980, ch 78 ; SL 1981, ch 84 ; SL 1986, ch 89 ; SL 1989, ch 87 , § 11; SL 1990, ch 77 ; SL 1993, ch 86 , § 15; SL 2000, ch 49 , § 1; SL 2008, ch 47 , § 1.

Source: official text