South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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.

Last amended: Source: 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.

Source: official text