This bill amends South Dakota law to allow counties to collaborate in the operation of the office of county director of equalization. Specifically, it modifies section 10-3-1 to establish that while each organized county must have its own office of county director of equalization, counties are permitted to enter into agreements with one another to share the responsibilities and services associated with this office.

The amendment facilitates inter-county cooperation, enabling counties to pool resources and expertise in managing equalization services, which can enhance efficiency and effectiveness in property assessment processes. This change aims to streamline operations and potentially reduce costs for participating counties.

Statutes affected:
Introduced, 01/30/2025: 10-3-1
Enrolled, 03/03/2025: 10-3-1