What is the relationship between the county assessors office and the county treasurers office?
According to South Dakota Codified Law, the director of equalization is responsible for the appraisal and assessment of property for the purpose of taxation. Once the director of equalization has determined all of the assessed values, the county auditor will then determine what the tax liability will be for each taxpayer. The treasurer’s office is then responsible for the billing and collection of taxes. Therefore, the treasurer’s office has no authority or responsibility in the appraisal or assessment process or in determining tax amounts.
