§ 10-3-1 Office of county director of equalization established
§ 10-3-1.1 Certification required for assessing or appraising officials
§ 10-3-1.2 Examination of applicants for certification–Enrollment–Standards
§ 10-3-2 Qualifications of county director
§ 10-3-3 Appointment of county director–Mayor participating
§ 10-3-4 Oath and bond of director
§ 10-3-5 Term of office of director–Dismissal–Subsequent terms–Vacancies in office
§ 10-3-6 Salary of county director
§ 10-3-7 Traveling expenses of county director
§ 10-3-11 Appointment of deputies subject to recommendations of director–Powers and duties
§ 10-3-12 Oath and bond of county director and deputies–Form of oath–Failure to give bond or take oath
§ 10-3-13 Qualification by deputies–Compensation
§ 10-3-14 Annual conference of commissioners and director
§ 10-3-15 Facilities and supplies furnished to county director and municipal deputy
§ 10-3-16 Assessment of property by director–Exception–County as assessment district
§ 10-3-19 Requiring statement for agricultural census
§ 10-3-20 Requiring affidavit of name and residence
§ 10-3-21 Affidavit of name and residence transmitted to other county
§ 10-3-22 Subpoena and examination with respect to assessment statement–Place of examination
§ 10-3-23 Entry on and inspection of property–Listing of taxpayers
§ 10-3-24 Addition of omitted property to assessment rolls
§ 10-3-25 Assessment of property of absent or unknown owner
§ 10-3-26 Valuation of property of absent or unknown owner
§ 10-3-27 Valuation of property on neglect or refusal by owner to comply with requirements–Notation of neglect or refusal
§ 10-3-28 Listing of assessed property by districts–Delivery of assessment rolls to boards of equalization and county commissioners–Duplicate copy for municipality
§ 10-3-29 Preparation and maintenance of county topographical map and tables–Contents
§ 10-3-30 Preparation and maintenance of county land valuation map–Contents
§ 10-3-31 Examination of recorded real estate conveyances–Record of considerations shown–Destruction
§ 10-3-32 Posting of real estate transfers to assessment rolls
§ 10-3-33 Assistance to county commissioners and boards of equalization
§ 10-3-34 Investigation of applications for reduction of value, abatement, and settlement–Recommendations
§ 10-3-35 Appeal by director to county board of equalization–Taxpayer’s right to appeal to circuit court preserved–Stay of appeal to Office of Hearing Examiners
§ 10-3-36 Extension of changes made by boards of equalization–Abstract submitted to Department of Revenue
§ 10-3-37 Other assessors’ powers exercised by director
§ 10-3-39 Liability on bond for taxes not assessed
§ 10-3-40 Action on director’s bond for taxes lost through failure or neglect–Judgment
§ 10-3-41 Median level of assessment to represent eighty-five percent of market value
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 3 - County Directors of Equalization

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Embezzlement: In most states, embezzlement is defined as theft/larceny of assets (money or property) by a person in a position of trust or responsibility over those assets. Embezzlement typically occurs in the employment and corporate settings. Source: OCC
  • Escheat: Reversion of real or personal property to the state when 1) a person dies without leaving a will and has no heirs, or 2) when the property (such as a bank account) has been inactive for a certain period of time. Source: OCC
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Forbearance: A means of handling a delinquent loan. A
  • Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC
  • Fraud: Intentional deception resulting in injury to another.
  • Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Joint committee: Committees including membership from both houses of teh legislature. Joint committees are usually established with narrow jurisdictions and normally lack authority to report legislation.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC
  • National Credit Union Administration: The federal regulatory agency that charters and supervises federal credit unions. (NCUA also administers the National Credit Union Share Insurance Fund, which insures the deposits of federal credit unions.) Source: OCC
  • Nolo contendere: No contest-has the same effect as a plea of guilty, as far as the criminal sentence is concerned, but may not be considered as an admission of guilt for any other purpose.
  • Oath: A promise to tell the truth.
  • Oath: includes affirmation. See South Dakota Codified Laws 2-14-2
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Original bill: A bill which is drafted by a committee. It is introduced by the committee or subcommittee chairman after the committee votes to report it.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Petty offense: A federal misdemeanor punishable by six months or less in prison. Source: U.S. Courts
  • President pro tempore: A constitutionally recognized officer of the Senate who presides over the chamber in the absence of the Vice President. The President Pro Tempore (or, "president for a time") is elected by the Senate and is, by custom, the Senator of the majority party with the longest record of continuous service.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public debt: Cumulative amounts borrowed by the Treasury Department or the Federal Financing Bank from the public or from another fund or account. The public debt does not include agency debt (amounts borrowed by other agencies of the Federal Government). The total public debt is subject to a statutory limit.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Quorum: The number of legislators that must be present to do business.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Seal: includes an impression of the seal upon the paper alone, as well as upon wax or a wafer affixed to the paper, and also the word "seal" written or printed on such paper. See South Dakota Codified Laws 2-14-2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • Venue: The geographical location in which a case is tried.
  • written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2