South Dakota § 10-6-151 - Equalization director's affidavit attached to real estate list.
Full text of South Dakota South Dakota Codified Laws § 10-6-151 — Equalization director's affidavit attached to real estate list., with citation guidance and answers to common questions.
§ 10-6-151. Equalization director's affidavit attached to real estate list.
Each director shall take and subscribe an oath, which shall be certified by the county auditor or other officer administering the same, and attach to the return which the director is required to make, in the following form:
I, __________, director of equalization for the ________________of ________________in __________ county, in the State of South Dakota, do solemnly swear (or affirm), that the return to which this is attached contains a correct description of each parcel of real property within such municipality, township, or assessment district, as far as I have been able to ascertain the same; that the value attached to each parcel in such return is, as I verily believe, the full and true cash value thereof; that in no case have I knowingly omitted to demand a statement of the description and value of all the real property which I am required by law to list, or in any way connived at any violation or evasion of any of the requirements of the law in relation to the listing and valuing of real property.
Source: SL 1899, ch 40, § 3; RPolC 1903, § 2102; RC 1919, § 6719; SDC 1939, § 57.0344; SL 1989, ch. 82, § 41; SL 1992, ch 60, § 2; SDCL § 10-6-40; SL 2021, ch 44, §§ 36, 44.
Source: official South Dakota text · Last verified 2026-08-27
Frequently Asked Questions About South Dakota § 10-6-151
What does South Dakota Codified Laws § 10-6-151 cover?
Section 10-6-151 ("Equalization director's affidavit attached to real estate list.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 10-6-151?
A common citation format is "South Dakota Codified Laws § 10-6-151" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 10-6-151 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.