Section 10-3-16 - Assessment of property by director--Exception--County as assessment district. - South Dakota Statutes

10-3-16. Assessment of property by director--Exception--County as assessment district. The director of equalization shall assess for taxation all property subject to taxation, except property which the secretary of revenue and regulation has been directed to assess, which is situated in the county or municipality for which the director is appointed, including all property located within the corporate limits of each municipality. No legal presumption of correctness attaches to the director's assessed valuation of property. Each county in this state is an assessment district.

Source: SL 1957, ch 477, § 7 (1); SDC Supp 1960, § 57.03A07 (1); SL 1982, ch 28, § 24; SL 1992, ch 60, § 2; SL 2000, ch 43, § 1; SL 2003, ch 272, § 82.