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.
S.D. Codified Laws § 10-6-152
Records of county auditor or treasurer authorized as tax records
Source: SL 1951, ch 460; SDC Supp 1960, § 57.0352; SL 1989, ch. 82, § 41; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.