S.D. Codified Laws § 10-6-152

Current through the 2024 Legislative Session

Section 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.

SDCL 10-6-152

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; SL 2021, ch 44, §§37, 44.

Amended by S.L. 2021, ch. 44,s. 37, eff. 7/1/2021.