Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 3 - COUNTY DIRECTORS OF EQUALIZATION
Section 10-3-22 - Subpoena and examination with respect to assessment statement-Place of examination

S.D. Codified Laws § 10-3-22

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Current through the 2024 Legislative Session
Section 10-3-22 - Subpoena and examination with respect to assessment statement-Place of examination

The director of equalization may subpoena and examine any person in relation to any statement furnished to the director that discloses property that is assessable in the county of the taxpayer. The director may exercise this power in any county where the person whom the director desires to examine may be found. However, the director may not require such persons to appear before the director in any other county than that in which the subpoena is served.

SDCL 10-3-22

SL 1957, ch 477, § 8 (5); SDC Supp 1960, § 57.03A08 (5); SL 2008, ch 37, § 31.