Section 10-41-16 - Circuit court to make appraisement--Appointment of appraisement days. - South Dakota Statutes

10-41-16. Circuit court to make appraisement--Appointment of appraisement days. It shall be the duty of the circuit court to make the appraisement for inheritance taxes provided in §§ 10-41-25 to 10-41-28, inclusive. Upon the application of the Department of Revenue and Regulation, the circuit court for each county shall appoint at least four days each year, one in each quarter, as regular days for the appraisement of estates for inheritance taxes.

Source: SDC 1939, § 57.2304; SL 2003, ch 272, § 82.