|Director: Don Burma||Sharon VanDeStroet||Jackie Harrison|
South Dakota Codified Law
10-3-23. Entry on and inspection of property--Listing of taxpayers. The director of equalization may enter upon and inspect all property for the purpose of determining the value of the property or to discover and list property that has been omitted from the assessment rolls. Each year, the director shall list the taxpayers whose property has been inspected as provided in this section and shall file the list with the county auditor.
Source: SL 1957, ch 477, § 8 (6); SDC Supp 1960, § 57.03A08 (6); SL 2008, ch 37, § 32.
The Assessor's duties and what they mean to you:
The Lincoln County Director of Equalization is appointed by the County Commissioners and is responsible for discovering, listing and valuing all real property within the county. This would include residential, commercial, industrial and agricultural classes of property. A tax levy is applied to each $1,000 of a property's taxable value. The value determined by the assessor is the assessed value and is the value indicated on the assessment roll.
No person charged with the duty of assessing or appraising real property for purposes of taxation may do so unless he/she 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 of Revenue and approved by the South Dakota Association of Assessing Officers. The certification program is to be completed within one year. The Director of Equalization must be re-certified every five years. Requirements for re-certification include: Attending and passing the annual Department of Revenue school 3 of the 5 years (One year must be an IAAO course), Attending a workshop 3 of the 5 years, Attending the SDAAO Conference 3 of the 5 years.
The Assessor does not: Collect taxes, Calculate taxes, Determine tax rate, or Set policy for the Board of Review. The Assessor is concerned with value, not taxes. The taxes you pay are proportionate to the value of your property compared to the total value of the taxing district in which your property is located.
Director of Equalization
104 N Main Street Suite 210
Canton SD 57013-1708
Office Location: Courthouse – 2nd Floor
Hours: 8:00am – 5:00pm Monday – Friday (Except Holidays)
Date Last Changed: 09/30/2013 11:55 AM