reglab/housing_qa huggingface dataset:
SD Codified L § 10-1-33 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-33 - Economic and financial information required of individuals, partnerships, associations, and corporations.

10-1-33. Economic and financial information required of individuals, partnerships, associations, and corporations.The secretary of revenue shall require individuals, partnerships, companies, associations, and corporations to furnish information concerning their capital, bonded and other debts, current assets and liabilities, value of property, earnings, operating and other expenses, taxes, and all other facts that may assist the secretary in ascertaining the value and the relative tax burden borne by all kinds of property in the state. Source: SDC 1939, §57.0101 (6); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §17; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-34 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-34 - Compilation and reporting of natural resources statistics.

10-1-34. Compilation and reporting of natural resources statistics.The Department of Revenue shall ascertain, compile, record, and report statistics relative to the natural resources of the state, including school and public lands and waters, for the purpose of promoting the conservation, use, and operation of such resources and to facilitate the collection for state revenue purposes of any royalties derived from such resources as provided for by law. Source: SDC 1939, §57.0202; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §18; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-35 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-35 - Annual report to Governor--Contents and date of filing.

10-1-35. Annual report to Governor--Contents and date of filing.The Department of Revenue shall make an annual report to the Governor showing in the tabulated form the value of property for the purposes of taxation for the current year, together with such other information as the department may deem advisable. Such report shall be made and filed, in duplicate, on the first day of July or as soon thereafter as possible and not later than the first day of November. Source: SDC 1939, §57.0205; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-36 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-36 - Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.

10-1-36. Transmittal to Governor and legislators of report on taxable property--Recommendations for improvement.The secretary of revenue shall transmit to the Governor and to each member elected to the Legislature, thirty days before the meeting of the Legislature, the report of the secretary, showing all taxable property in the state and the value of the property in tabulated form. The report shall include other information as may be advisable and recommendations for improvement in the system of taxation in the state, together with measures proposed by the secretary for consideration by the Legislature. Source: SDC 1939, §57.0101 (15); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §19; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-37 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-37 - Consultation with and reports to Governor.

10-1-37. Consultation with and reports to Governor.The secretary of revenue shall consult and confer with the Governor upon the subject of taxation, the administration of the laws in relation to taxation, and the progress of the work of the secretary. The secretary shall furnish the Governor such reports, assistance, and information as the Governor may require. Source: SDC 1939, §57.0101 (13); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §20; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-38 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-38 - Formulation and recommendation of legislation.

10-1-38. Formulation and recommendation of legislation.The secretary of revenue shall formulate and recommend legislation to prevent evasions of assessment and taxing laws and to secure just taxation and improvement in the system of taxation in this state. Source: SDC 1939, §57.0101 (14); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §21; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-39 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-39 - Reports on licensing and regulatory legislation.

10-1-39. Reports on licensing and regulatory legislation.The Department of Revenue shall devise and report in favor of legislation that is necessary and expedient for the levying and collection for state purposes of license fees, franchise or charter fees, stamp taxes, royalties, privileges and business taxes, and other revenues derived from the regulation of state affairs and the exercise of the police powers of the state. Source: SDC 1939, §57.0202; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §22; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-40 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-40 - Construction of tax laws by secretary--Other powers provided by law.

10-1-40. Construction of tax laws by secretary--Other powers provided by law.The secretary of revenue shall construe the tax laws of the state if requested by any officer acting under such laws; shall ensure that all taxes due the state, counties, municipalities, and other local subdivisions are collected; and shall perform such other duties and exercise such other powers as are provided by law. Source: SDC 1939, §57.0101 (16); SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §23; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-41 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-41 - Appeals from departmental decisions.

10-1-41. Appeals from departmental decisions.From any decision of the secretary of revenue, or of the director of any division of the Department of Revenue, or either or any or all of them, relating to licensing, revocation of license, compromise, or adjustment of taxes, or refund of taxes, any person aggrieved or interested, including any officer, department, board, commission, agency, institution, or subdivision of the state, may take an appeal to the circuit court, as provided by chapter 1-26. Source: SL 1943, ch 257, §13; SDC Supp 1960, §55.2009-1; SL 1984, ch 12, §67; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-43 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-43 - Names and addresses of attorneys handling similar cases.

10-1-43. Names and addresses of attorneys handling similar cases.Upon request, the department shall furnish any taxpayer having a hearing or appeal pending with the department, with the names and addresses of the attorneys for other taxpayers who have a hearing or appeal pending with the department with substantially similar issues. Source: SL 1992, ch 102, §12.
SD Codified L § 10-1-44 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-44 - Establishment of sales and use tax collection fund.

10-1-44. Establishment of sales and use tax collection fund.There shall be established within the state treasury the sales and use tax collection fund for the purpose of administering the sales, use, municipal non-ad valorem, and contractors' excise taxes. Charges for the administration and collection of taxes collected pursuant to chapter 10-52 shall be deposited into the sales and use tax collection fund. In addition, the secretary of the Department of Revenue shall, on a monthly basis, deposit revenue collected as a result of taxes imposed in chapters 10-45, 10-46, and 10-58 in the sales and use tax collection fund. The total amount deposited in the sales and use tax collection fund may not exceed the amount budgeted for such purposes. All money in the fund created by this section shall be budgeted and expended in accordance with the provisions of Title 4 on warrants drawn by the state auditor on vouchers approved by the secretary of the Department of Revenue.At the end of each fiscal year any cash balance left in the sales and use tax collection fund shall be transferred to the general fund. Source: SL 1994, ch 95, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-44.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-44.3 - Secretary of revenue may release lists of persons exempt from sales and use taxes.

10-1-44.3. Secretary of revenue may release lists of persons exempt from sales and use taxes.As required by the agreement entered into pursuant to §10-45C-3, the secretary of revenue may release lists of persons licensed under chapters 10-45 and 10-46 who are exempt from taxes imposed under chapters 10-45 and 10-46 to the extent necessary to verify each person's exempt status. Source: SL 2000, ch 41, §3; SL 2002, ch 64, §11; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-45 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-45 - Examination of business records of holder of abandoned property.

10-1-45. Examination of business records of holder of abandoned property.Upon written request of the administrator pursuant to §43-41B-31, the secretary of revenue may examine the records of any business which is the holder of abandoned property for the purpose of ascertaining such business' compliance with chapter 43-41B. Source: SL 1996, ch 261, §2; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-46 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-46 - Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.

10-1-46. Pilot program to grant secured party access to state's computer to cancel liens--Secretary to determine procedure, promulgate rules.The secretary of revenue shall conduct a pilot program granting a secured party access to the state's computer system which allows the secured party to directly note and cancel the secured party's liens as defined in chapters 32-3 and 32-3A on the state's computer system. The secretary shall determine the procedure and the parameters on how the pilot program shall be implemented and select the banks to participate in the pilot program. The secretary may promulgate rules pursuant to chapter 1-26 concerning the procedure for providing a secured party access to, adequate security for, and confidentiality of any public records related to the secured party's liens listed on the state's computer system. Source: SL 1999, ch 42, §1; SL 2002, ch 48, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-1-47 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 01 - Department Of Revenue|Section 10-1-47 - Internal Revenue Code--Defined for certain sections.

10-1-47. Internal Revenue Code--Defined for certain sections. The term, United States Internal Revenue Code, or Internal Revenue Code, means the United States Internal Revenue Code as amended and in effect on January 1, 2021. This section applies to §§10-4-9.1, 10-4-9.2, 10-4-9.3, 10-4-9.4, 10-4-39, 10-6-157, and 10-43-10.1, and subdivisions 10-6A-1(7), 10-6B-1(5), 10-18A-1(6), 10-43-10.3(6), and 10-45A-1(5). Source: SL 2016, ch 54, §1; SL 2017, ch 61, §1; SL 2018, ch 57, §1; SL 2019, ch 57, §1; SL 2020, ch 32, §1; SL 2021, ch 42, §1; SL 2021, ch 44, §§43, 44.
SD Codified L § 10-3-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-1 - Office of county director of equalization established.

10-3-1. Office of county director of equalization established.The office of county director of equalization is hereby established in each organized county of this state. Source: SL 1957, ch 477, §1; SDC Supp 1960, §57.03A01.
SD Codified L § 10-3-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-1.1 - Certification required for assessing or appraising officials.

10-3-1.1. Certification required for assessing or appraising officials.No state or county official or any other person charged with the duty of assessing or appraising real property for purposes of taxation may continue in office unless he holds an appropriate certificate issued by the Department of Revenue, upon successful completion of a written examination or has been accepted for enrollment in a certification program to be conducted by the department and approved by the South Dakota Association of Assessing Officers, to be completed within one year. Certification is not required of clerical staff not engaged in field assessing or appraising. Source: SL 1974, ch 87, §1; SL 1989, ch 81; SL 1992, ch 80, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-3-1.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-1.2 - Examination of applicants for certification--Enrollment--Standards.

10-3-1.2. Examination of applicants for certification--Enrollment--Standards.The Department of Revenue shall provide for the examination of applicants for certification or renewal. No certificate or renewal thereof may be issued to any person who has not demonstrated to the satisfaction of the department that he is competent to perform the designated duties of his office. Prior to accepting persons for enrollment or issuing certificates, the secretary of the department shall promulgate rules pursuant to chapter 1-26 for determining enrollment in its certification program and setting standards for certification. Source: SL 1974, ch 87, §2; SL 1987, ch 82, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-3-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-2 - Qualifications of county director.

10-3-2. Qualifications of county director.The county director of equalization shall possess knowledge and training in the field of property taxation. Source: SL 1957, ch 477, §2; SDC Supp 1960, §57.03A02; SL 1996, ch 62.
SD Codified L § 10-3-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-3 - Appointment of county director--Mayor participating.

10-3-3. Appointment of county director--Mayor participating.The county director of equalization shall be appointed by the board of county commissioners at either a special or regular meeting of the commissioners. If a single municipality contains fifty percent or more of the population of a county, the mayor of the municipality and the board of county commissioners shall make the appointment, and the mayor is entitled to sit and vote with the board. Source: SL 1957, ch 477, §2; SDC Supp 1960, §57.03A02; SL 2008, ch 37, §24.
SD Codified L § 10-3-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-4 - Oath and bond of director.

10-3-4. Oath and bond of director.The director of equalization, before entering upon the duties of the office, shall file with the county auditor the oath of office and a bond, in the manner and form prescribed by §10-3-12. Source: SL 1957, ch 477, §4; SDC Supp 1960, §57.03A04; SL 2008, ch 37, §25.
SD Codified L § 10-3-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-5 - Term of office of director--Dismissal--Subsequent terms--Vacancies in office.

10-3-5. Term of office of director--Dismissal--Subsequent terms--Vacancies in office.The term of office of the director of equalization shall commence upon appointment and may be terminated for cause as provided in §3-17-6 upon recommendation of the appointing governing body after hearing upon not less than ten days' notice. However, the board of county commissioners may dismiss the director of equalization without cause during the first year of such appointment. After the first year of such appointment, no person is qualified to serve unless such person holds an appropriate certificate issued by the Department of Revenue. Vacancies in office shall be filled in the same manner as the original appointment is made. Source: SL 1957, ch 477, §2; SDC Supp 1960, §57.03A02; SL 1974, ch 87, §3; SL 1976, ch 87, §14; SL 1993, ch 77; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-3-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-6 - Salary of county director.

10-3-6. Salary of county director.The board of county commissioners shall fix the salary of the director and in fixing the salary shall take into consideration the number of deputies, the number of first, second, and third class municipalities within the county, the number of real property assessments made during the previous year, the character of the services, amount of labor to be performed, and such surrounding circumstances as affect the cost of living and supporting oneself at the county seat, compatible with the dignity of the office.The salary of a county director of equalization shall be paid on a monthly basis. Source: SL 1957, ch 477, §3; SDC Supp 1960, §57.03A03; SL 1963, ch 442; SL 1982, ch 28, §21; SL 1989, ch 82, §2; SL 1992, ch 80, §7.
SD Codified L § 10-3-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-7 - Traveling expenses of county director.

10-3-7. Traveling expenses of county director.The county director of equalization shall receive necessary traveling expenses as fixed for county officials by §7-7-24. The director shall receive necessary traveling expenses as provided by §7-7-24 if attending meetings called by the secretary of revenue. Source: SL 1957, ch 477, §3; SDC Supp 1960, §57.03A03; SL 1963, ch 442; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2008, ch 37, §26; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-3-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-11 - Appointment of deputies subject to recommendations of director--Powers and duties.

10-3-11. Appointment of deputies subject to recommendations of director--Powers and duties.The county commissioners may appoint deputies to the county director of equalization. Such deputies shall hold office at the pleasure of the county commissioners and are subject to the recommendations of the director of equalization and have the same powers and duties as the director of equalization. Source: SL 1957, ch 477, §5; SL 1959, ch 445; SDC Supp 1960, §57.03A05; SL 1968, ch 256; SL 1989, ch 82, §6.
SD Codified L § 10-3-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-12 - Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.

10-3-12. Oath and bond of county director and deputies--Form of oath--Failure to give bond or take oath.The county director of equalization and each of the director's deputies shall, within ten days of appointment, file with the county auditor the oath of office and a bond, payable to the county, with one or more sufficient sureties, in a penal sum fixed by the board of county commissioners, to be approved by the board of county commissioners, and conditioned that the director or deputy will diligently, faithfully, and impartially perform the duties of the office. The director and each deputy shall take and subscribe on such bond the following oath:State of South Dakota,County of ____________, ss.I, _____________, do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of South Dakota, that I will faithfully, impartially, and honestly discharge the duties of my office as (director of equalization)(assessor)(deputy), particularly that I will assess all property assessed by me at its true cash value according to my best knowledge and judgment, so help me God.______________________________ Subscribed and sworn to before me this ________ day of ________, 20______.______________________________ If any person so appointed fails to give the bond, or fails to take the required oath within the time prescribed, such failure constitutes a refusal to serve. Source: SL 1897, ch 28, §29; SL 1899, ch 40, §2; RPolC 1903, §2088; SL 1913, ch 283; RC 1919, §5978; SDC 1939, §57.0306; SL 1989, ch 82, §7; SL 2008, ch 37, §27.
SD Codified L § 10-3-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-13 - Qualification by deputies--Compensation.

10-3-13. Qualification by deputies--Compensation.Deputies to the director of equalization shall qualify in the same manner as a director of equalization, and the compensation of such deputies shall be fixed by the board of county commissioners and paid out of the general fund upon warrants of the county auditor after allowance by such board. No claim of a deputy may be allowed unless it has attached thereto the affidavit of the director of equalization stating the amount due such deputy. Source: SL 1957, ch 477, §5; SL 1959, ch 445; SDC Supp 1960, §57.03A05; SL 1968, ch 256; SL 1982, ch 28, §23; SL 1989, ch 82, §8.
SD Codified L § 10-3-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-14 - Annual conference of commissioners and director.

10-3-14. Annual conference of commissioners and director.The director of equalization shall meet the county commissioners at the office of the county commissioners on the first meeting of April for conference in reference to the performance of the director's duties. Source: SL 1901, ch 58, §1; RPolC 1903, §2086; RC 1919, §6701; SDC 1939, §57.0330; SL 1989, ch 82, §41; SL 2011, ch 47, §1; SL 2016, ch 55, §1.
SD Codified L § 10-3-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 03 - County Directors Of Equalization|Section 10-3-15 - Facilities and supplies furnished to county director and municipal deputy.

10-3-15. Facilities and supplies furnished to county director and municipal deputy.The board of county commissioners of each county in this state shall furnish to the director of equalization of said county, an office, all necessary furniture, equipment, fixtures, and supplies, including heat, light, stationery, books, maps, assessment rolls, and such material as may be necessary for the proper discharge of the duties of his office. A municipally appointed deputy shall be furnished with necessary like items by the governing body of the respective first or second class municipality. Source: SL 1957, ch 477, §6; SDC Supp 1960, §57.03A06; SL 1992, ch 60, §2.