Section 10-11-40 - Record of county board proceedings maintained by auditor--Copy transmitted toDepartment of Revenue and Regulation.
10-11-40. Record of county board proceedings maintained by auditor--Copy transmitted to Department of Revenue and Regulation. The county auditor shall keep an accurate record of the proceedings and orders of the county board of equalization, which record shall be published the same as other proceedings of the board of county commissioners, and a copy of such published proceedings shall be transmitted to the Department of Revenue and Regulation with the abstract of the assessment required by § 10-11-41.
Source: SDC 1939, § 57.0405; SL 2003, ch 272, § 82.