Which chapter of the South Dakota Codified Law is most relevant to the Director of Equalization?

The Director of Equalization plays a crucial role in managing property assessments and ensuring that properties are valued fairly for taxation purposes. Chapter 10 of the South Dakota Codified Laws specifically addresses taxation, which includes regulations and guidelines pertinent to the assessment of property values. This chapter outlines the responsibilities and authority of the Director of Equalization concerning property tax assessments, reporting, and the overall taxation process within the state.

By focusing on Chapter 10, one can find detailed information about valuation methods, assessment procedures, and the significance of maintaining equitable tax assessments for the benefit of local governments and taxpayers alike. This chapter forms the basis from which the Director of Equalization operates, highlighting its relevance to their duties and functions in the context of property tax administration.

In contrast, other chapters like Chapter 11, while related to property laws, do not specifically delve into the taxation aspect, which is the primary concern of the Director. Chapter 9 focuses on local government structures and functions, and Chapter 12 deals more with land use regulations than with the specific responsibilities of property assessment and taxation. Hence, Chapter 10 stands out as the most directly relevant to the role of the Director of Equalization.