10-10-2. Resolution by county commissioners for classification--Filing--Employment of person to make classifications. In the event the board of county secretaries determines to have such property classified, it shall adopt a resolution to that effect and forthwith file a certified copy thereof with the secretary of revenue and regulation.
Upon the receipt of a certified copy of such resolution, the secretary of revenue and regulation shall appoint and employ, by and with the approval of such board of county commissioners, a person competent to make such classifications at such compensation as may be agreed upon by such board of county commissioners and the secretary of revenue and regulation.

Source: SDC 1939, § 57.0412; SL 2003, ch 272, § 82.