ARTICLES OF INCORPORATION

Executed by the undersigned for the purpose of forming a South Dakota corporation under "The South Dakota Nonprofit Corporation Law," Chapter 47-22 of the South Dakota Statutes.

FIRST: The name of the corporation is the South Dakota Association of Assessing Officers, Inc.

SECOND: The period of existence shall be perpetual.

THIRD: The purpose or purposes for which the corporation is organized are to engage in any lawful business or purpose whatever for which corporations may be organized under the South Dakota Nonprofit Corporation Law, Chapter 47-22 of the South Dakota Statutes, except that said corporation is organized exclusively for charitable, educational and scientific purposes, including for such purposes the making of distributions to organizations that qualify as exempt organizations under section 501(c) (3) of the Internal Revenue Codes of 1954 (or the corresponding provisions of any future United States Internal Revenue Law); the by-laws shall further express the purposes.

FOURTH: There shall be one class of members consisting of not less than three (3) persons. The members shall elect their successors, and may at their annual meeting increase or otherwise change the number of members of the organization as long as it shall be three (3) or more. The members shall elect the Board of Directors and shall have voting rights. No member may transfer his membership or any right arising therefrom. The original members shall be those persons listed herein as the initial Board of Directors and said membership shall consist of nine (9) persons.

FIFTH: The number of directors constituting the initial Board of Directors shall be nine (9) and their names and addresses are as follows:

SIXTH: The address of the initial registered office and the principal office of the corporation is Post Office Box number 609, Watertown, South Dakota, 57201, and the name of its initial registered agent as such address is Gertrude M. Fritz.

SEVENTH: No part of the net earnings of this corporation shall inure to the benefit of, or be distributable to its members, officers or other private persons except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in paragraph THIRD hereof. No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in or intervene in (including the publishing or distribution of statement) any political campaign on behalf of any candidate for public office. Notwithstanding any other provision of these ARTICLES OF INCORPORATION this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purpose of this corporation.

EIGHTH: Upon dissolution of this corporation, the Board of Directors shall, after paying or making provisions for the payment of all the liabilities of the corporation, dispose of all assets of the corporation exclusively for the purposes of the corporation in such a manner, or to such organization or organizations organized and operated exclusively for charitable, educational or scientific purposes as shall at the time qualify as an exempt organization or organizations under section 501(c) (3) of the Internal Revenue Code of 1954 (or the corresponding provision of any future United States Internal Revenue Act), as the Board of Directors shall determine. Any of such assets not so disposed of shall be disposed of by the Circuit Court for Codington County, South Dakota exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes.

NINTH: The names and addresses of the incorporators are:

Name Address

Gertrude M. Fritz Post Office Box 609

Dated October 15, 1975 Watertown, South Dakota 57201

Gertrude M. Fritz

Anker Dybdahl 618 E. Walnut

Dated October 15, 1975 Sisseton, South Dakota 57262

Anker Dybdahl

Barry Johnson 1380 3rd Street N.W.

Dated October 15, 1975 Watertown, South Dakota 57201

Barry Johnson

STATE OF SOUTH DAKOTA )

)SS

COUNTY OF CODINGTON )

Personally came before me this 5th day of October, 1975, the above named Gertrude

M. Fritz, Anker Dybdahl, Barry Johnson, to me known to be the persons who executed the

foregoing instrument, and acknowledged the same.

Carol Lauruske

Notary Public

My commission expires May 13, 1981

Pursuant to the provisions of the South Dakota Corporation Acts, the undersigned corporation adopts the following Articles of Amendment to its Articles of Incorporation:

FIRST: The name of the corporation is South Dakota Association of Assessing Officers Incorporated.

SECOND: The following amendment of the Articles of Incorporation was adopted by the shareholders or members of the corporation on November 24, 1975, in the manner prescribed by the South Dakota Corporation Acts:

FOURTH: There shall be three classes of members whose composition, rights and duties shall be as follows:

a) Regular Members. All assessing officers in counties and cities shall be eligible to become regular members; also all deputy county and deputy city assessors, the Secretary of Revenue, and all members of the South Dakota Department of Revenue shall be eligible to become regular members with full rights to vote and hold offices in the corporation.

b) Associate Members. Any company or its representatives interested in the assessment procedure and practices of the Assessors of the State of South Dakota, and who subscribe to the objectives of the corporation shall be eligible to become associated members. A firm, corporation or partnership may be represented in the corporation by one of its officers or employees. Associated members shall not be allowed to vote or hold office.

c) Inactive Members. Inactive membership shall consist of former members of the Association, retired or no longer actively participating in the Assessment field. Inactive members shall not be allowed to vote or hold office.

At no time shall the class of regular members consist of less than three members. The members shall elect the Board of Directors and shall have voting rights. No member may transfer his membership or any right arising therefrom. The original members shall be those persons listed herein as the initial Board of Directors and said membership shall consist of twelve (12) members.

Filed this 7th day of January, 1976

As a member of the South Dakota Association of Assessing Officers entitled to vote on amendments to the Articles of Incorporation, I hereby consent to the adoption of the following amendments.

FOURTH: There shall be three classes of members whose composition, rights and duties shall be as follows:

a) Regular Members. All assessing officers in counties and cities shall be eligible to become regular members; also all deputy county and deputy city assessors, the Secretary of Revenue, and all members of the South Dakota Department of Revenue shall be eligible to become regular members with full rights to vote and hold offices in the corporation.

b) Associate Members. Any company or its representatives interested in the assessment procedure and practices of the Assessors of the State of South Dakota, and who subscribe to the objectives of the corporation shall be eligible to become associated members. A firm, corporation or partnership may be represented in the corporation by one of its officers or employees. Associated members shall not be allowed to vote or hold office.

c) Inactive Members. Inactive membership shall consist of former members of the Association, retired or no longer actively participating in the Assessment field. Inactive members shall not be allowed to vote or hold office.

At no time shall the class of regular members consist of less than three members. The members shall elect the Board of Directors and shall have voting rights. No member may transfer his membership or any right arising therefrom. The original members shall be those persons listed herein as the initial Board of Directors and said membership shall consist of twelve (12) members.

FIFTH: The number of directors constituting the initial Board of Directors shall be twelve (12) and their names and addresses are as follows:

Anker Dybdahl Barry Johnson

STATE OF SOUTH DAKOTA )

)SS

COUNTY OF McCOOK )

Before me, Bernette M. Gerlach, a Notary Public in and for the said County and State, personally appeared Phil Weber who acknowledged before me that he is the President of the South Dakota Association of Assessing Officers, a South Dakota corporation and that he signed the foregoing Articles of Amendment as his free and voluntary act and deed for the uses and purposes therein set forth, and that the facts contained therein are true.

In witness whereof I have hereunto set my hand and seal this 24th day of November, 1975.

Bernette M. Gerlach

Notary Public

Deputy Clerk of Courts

Pursuant to the provisions of the South Dakota Corporation Acts, the undersigned corporation, organized under the laws of the State of South Dakota submits the following statement for the purpose of changing its registered office or its registered agent, or both, in the State of South Dakota.

FIRST: The name of the corporation is The South Dakota Association of Assessing Officers, Inc.

SECOND: The address of its previous registered office was P.O. Box 812, Watertown, S.D. 57201.

THIRD: The address to which its registered office is to be changed is Duke Goodell, Director of Equalization, Minnehaha County Courthouse, 401 N. Dakota, Sioux Falls, S.D. 57102.

FOURTH: The name of its previous registered agent is Gertrude M. Fritz, P.O. Box 812, Watertown, S.D. 57201.

FIFTH: The name of its successor registered agent is Duke Goodell, Director of Equalization, Minnehaha County Courthouse, 401 N. Dakota, Sioux Falls, S.D. 57102.

SIXTH: The address of its registered office and the address of the business office of its registered agent, as changed, will be identical.

SEVENTH: This change has been authorized by resolution duly adopted by the board of directors.

Dated October 22, 1980.

The South Dakota Association of Assessing Officers, Inc.

By Melvin L. Hicks

Its President

I, Alvina Parkinson, a notary public, hereby certify that on the 6th day of February, 1981, Personnally appeared before me Melvin L. Hicks who being by me first duly sworn, declare that he is the President of The South Dakota Association of Assessing Off., Inc. that he signed the foregoing document as President of the corporation, and that the statements therein contained are true.

Pursuant to the provisions of the South Dakota Corporation Acts, the undersigned corporation, organized under the laws of the State of South Dakota submits the following statement for the purpose of changing its registered office or its registered agent, or both, in the State of South Dakota.

FIRST: The name of the corporation is The South Dakota Association of Assessing Officers, Inc.

SECOND: The address of its previous registered office was Minnehaha County Courthouse, 401 N. Dakota, Sioux Falls, SD 57102.

THIRD: The address to which its registered office is to be changed is 200 East 4th Avenue, Davison County Courthouse, Mitchell, SD 57301.

FOURTH: The name of its previous registered agent is Duke Goodell- Dir. of Equalization.

FIFTH: The name of its successor registered agent is Alan Hatzenbeller- Dir. of Equalization.

SIXTH: The address of its registered office and the address of the business office of its registered agent, as changed, will be identical.

SEVENTH: This change has been authorized by resolution duly adopted by the board of directors.

Dated October 12, 1984.

The South Dakota Association of Assessing Officers, Inc.

By Robert A. Edinger

Its President

I, Marcia K. Crow, a notary public, hereby certify that on the 12th day of October, 1984, Personnally appeared before me Robert A. Edinger who being by me first duly sworn, declare that he is the President of The South Dakota Association of Assessing Officers, Inc. that he signed the foregoing document as President of the corporation, and that the statements therein contained are true.

Pursuant to the provisions of SDCL 47-22-19, the undersigned corporation adopts the following Articles of Amendment to its Articles of Incorporation:

FIRST: The name of the corporation is South Dakota Association of Assessing Officer, Inc.

SECOND: The following amendment of the Articles of Incorporation was adopted by the directors or members of the corporation on November 7, 1991, in the manner prescribed by SDCL 47-22:

FOURTH: There shall be three classes of members whose composition, rights and duties shall be as follows:

a) Regular Members. All assessing personnel in counties shall be eligible to become regular members; the Secretary of Revenue, and all members of the South Dakota Department of Revenue shall be eligible to become members with full rights to vote and hold offices in the corporation.

b) Associate Members. Any company or its representatives, interested in the assessment procedure and practices of the Assessors of the State of South Dakota, and who subscribe to the objectives of the corporation shall be eligible to become associated members. A firm, corporation or partnership may be represented in the corporation by one of its officers or employees. Associated members shall not be allowed to vote or hold office.

c) Inactive Members. Inactive members shall consist of former members of the Association, retired or no longer actively participating in the Assessment field. Inactive members shall not be allowed to vote or hold office.

At no time shall the class of regular members consist of less than three members. The members shall elect the Board of Directors and shall have voting rights. No member may transfer their membership or any right arising therefrom. The original members shall be those persons listed herein as the initial Board of Directors and said membership shall consist of twelve (12) members.

Filed this 16th day of June, 1992

Pursuant to the provisions of the South Dakota Corporation Acts, the undersigned corporation, submits the following statement for the purpose of changing its registered office and/or its registered agent in the State of South Dakota.

FIRST: The name of the corporation is South Dakota Association of Assessing Officers, Inc.

SECOND: The previous street address, or a statement that there is no street address, of its registered office was 200 East 4th Ave., Mitchell, SD 57301-2692.

THIRD: The street address, or a statement that there is no street address, to which the registered office is to be changed is 335 Harney St., Custer, SD 57730-1536.

FOURTH: The name of its previous registered agent is Alan R. Hatzenbeller.

FIFTH: The name of its successor registered agent is Bernice I. Rice.

SIXTH: The address of its registered office and the address of the business office of its registered agent, as changed, will be identical.

SEVENTH: This change has been authorized by resolution duly adopted by the board of directors.

Dated January 10, 1993.

Mike Burgee

President

I, Cindy Longbrake, a notary public, do hereby certify that on this 10th day of January, 1994, personnally appeared before me Mike Burgee who, being by me first duly sworn, declared that he is the President of S.D. Association of Assessing Officers, Inc. that he signed the foregoing document as officer of the corporation, and the statements therein contained are true.

The corporation shall be known as the South Dakota Association of Assessing Officers, Inc.

Purpose: The purpose of this Association is to educate assessing officials and to organize an annual conference on assessment administration for the benefit of assessing officers in South Dakota; to improve the standards of assessment practice in South Dakota. To provide a clearing house for the collection and distribution of information relating to the assessment of real and personal property. To engage in research for the improvement of assessment techniques and practices. To furnish an opportunity for discussion upon subjects relating to general property taxation, and to provide further education for assessing officers in South Dakota.

The following officers of this association shall be known as the Board of Directors.

1. The elected district chairman.

2. The President, First Vice-President, Second Vice-President, Secretary, Treasurer.

3. The past president of the SDAAO.

4. The Secretary of Revenue shall be ex-officio member.

Election. At each annual meeting there shall be elected for a term of one year by the regular members of the Association in good standing who are present, a president, first vice-president, a second vice-president, a secretary, and a treasurer.

District Chairman. There shall be nine (9) Districts created within the State of South Dakota, and there shall be elected from each District, for a term of three years, a Chairman, who will be a member of the Board of Directors, with the full duties and responsibilities of said Board members. The said districts shall be designated and the election and terms of officers of the same shall be stated by the President, upon concurrence of the Board of Directors, with a majority of the members present at any authorized meeting.

Vacancy in Office.

1. Whenever a vacancy in the office of Secretary or Treasurer shall occur, the President shall appoint any regular member in good standing to fill such vacancy, who shall serve until the next meeting.

2. Whenever a vacancy occurs in the office of a District Chairman, a new Chairman shall be elected by the members of that District.

3. Whenever a vacancy occurs in the office of the President, the first Vice-President and the second Vice-President shall immediately succeed to the higher office.

4. No elected officer shall succeed himself in the same office by election, with the exception of the Secretary and Treasurer.

5. No executive or elected officer shall be eligible to hold more than one office simultaneously.

President. The President shall be Chairman of the Executive Committee, preside at all meetings held for the purpose of transacting any Association business. He shall appoint all committees and perform such other duties from time to time, assigned to him by the Executive Committee or by the Association.

First Vice-President. The first vice-president shall exercise all the powers and duties of the president during his absence or inability to serve, and shall assist the president to the extent he may be directed to do so.

Second Vice-President. The second vice-president shall exercise all the powers and duties of the 1st vice-president, during his absence or inability to serve and shall assist the president to the extent he may be directed to do so.

Secretary. The Secretary shall keep an accurate and up to date list of all Regular and Associate Members, and shall keep minutes of business transacted by the Association at its regular or special meetings, and a list of attendance at all regular or special meetings of the Association. The Secretary shall be required to prepare and read, at each annual meeting, the minutes of all Association and Executive Board meetings held since the immediate past annual meeting.

Treasurer. The Treasurer shall keep all records and make an account of all cash receipts and disbursements of the Association, at each annual meeting.

Auditors. At every meeting of the Association there shall be appointed by the President two (2) regular members of the Association to audit the books of the Treasurer, consisting of receipts and disbursements for the preceding year, and make a report to the President of their findings within a period of thirty (30) days after the annual meeting.

There shall be a meeting of the Board of Directors no later than December 31 of each year at a central locale for the convenience of all counties and cities concerned. Also there shall be a meeting of the Board of Directors at the conclusion of each annual South Dakota Association of Assessing Officers Conference.

All monies realized from the Association shall be deposited in the Association’s account in a federal or state bank. The Treasurer shall be bonded in an amount which is sufficient to protect the corporation. Each bond shall contain a requirement that cancellation of the bond shall occur sixty (60) days subsequent to notice of cancellation from the bond company. Said bond to be paid by the Association.

Section 3.

There shall be a complete annual financial report of the Board of Directors at the first meeting following the Conference. There shall also be a complete financial report within sixty (60) days of any conference held. Any local host committee shall submit a complete financial account of any conference to the treasurer of the Association within forty-five (45) days of any conference held. A complete financial report shall be read at the annual conference to all members present.

Amendments to these by-laws may be proposed by any director by submitting to the South Dakota Association of Assessing Officers, Incorporated, Secretary, any recommended changes in writing at least sixty (60) days prior to the annual conference. The Secretary shall forward such proposals to all directors of the board fifteen (15) days prior to the annual conference. A two-thirds majority of the voting members present at the annual conference shall be required for passage.

All decisions of the Board of Directors shall require a simple majority vote.

All members of the Board of Directors shall be notified by first class mail, at least fifteen (15) days prior to any Directors Meetings, and will indicate their intentions to be present on an enclosed postal card.

Section 4.

Directors meeting may be called by the President or any eight (8) directors.

Regular Members. All assessing officers in counties and cities shall be eligible to become regular members; also all deputy county and deputy city assessors, the Commissioner of Revenue, and all members of the South Dakota Department of Revenue shall be eligible to become regular members with full rights to vote and hold offices in the Association. Annual dues shall be $5.00, payable in advance.

Section 2.

Associate Members. Any company or its representatives interested in the assessment procedure and practices of the Assessors of the State of South Dakota, and who subscribe to the objectives of the Association shall be eligible to become associate members. Annual dues of associate members shall be $20.00 per year payable in advance. A firm, corporation or partnership may be represented in the Association by one of its officers or employees.

Section 3.

Inactive Membership. Inactive membership shall consist of former members of the Association, retired or no longer actively participating in the Assessment field. Membership fee shall be $3.00 per year, payable in advance. Inactive members to receive periodical publications (News Bulletin).

South Dakota Association of Assessing Officers, Incorporated, shall be affiliated with the International Association of Assessing Officers.

The Association may authorize the publication of an Assessor’s Magazine or Bulletin and it shall be known as "News Bulletin, South Dakota Association of Assessing Officers, Incorporated".

The president shall appoint such standing and special committees as shall be designated from time to time

by a majority vote of the Board of Directors.

Section 2.

Any action by a committee shall be subject to the approval of the Board of Directors.

Section 3.

The following standing committees are hereby created:

A. Certification: It shall consist of all those active members who have received the designation C.S.D.A. This committee shall have complete control of the examination for the designation of C.S.D.A., and shall keep all records, examination papers, and appraisal reports as privileged information. The Committee shall have the authority to organize itself, as to Chairman, Vice-Chairman, and a Secretary to keep records and correspondence. All funds collected as entrance fees or dues shall be kept by the Treasurer of the S.D.A.A.O., Inc., and the expenditure of such funds, and all other actions of this committee shall be subject to approval of the Executive Board.

B. Publications Committee: It shall consist of the Editor, Associate Editors, Advertising and any other members the President deems necessary.

Committee: Committees shall consist of a minimum of three (3) members, the chairman of each Committee to be named by the President, with the exception of the Certification Committee, which shall be constituted and organized as under Section 3A above.

Section 5.

Committee Member Expense: Members of the various committees shall receive actual travel, lodging, and meal expense while attending committee meetings.

Committee Meetings: All committee meetings except those held during a regular or special meeting of the Association, shall be called by the Chairman of the various committees, and members of that committee shall be given one week notice when possible.

Section 1.

The Association shall pay the expenses of a representative of the association to the annual conferences of the I.A.A.O. and the N.C.R.A.A.O.

Section 2.

Such representation shall be selected by the Board of Directors at least sixty (60) days prior to the said conference, said Board shall give first consideration to the current President of this Association and the News Bulletin Editor; neither party is bound to attend but should receive first consideration to attend.

Robert’s Manual of Parliamentary Rules shall guide this Association in all questions of procedure not expressed in the Articles of Incorporation or in its By-Laws.

Section 1.

There shall be conducted each year an annual meeting of the South Dakota Association of Assessing Officers, Incorporated, to be held at a time and place as specified by the Association, and in conjunction with the South Dakota Department of Revenue’s Annual Instructional Conference for Assessors.

Section 2.

There may be held at the call of the President or Board of Directors, special meetings of the Association for the purpose of taking up special matters which may arise provided that a written notice be given the regular membership at least fifteen (15) days prior to the call of such a meeting.

A majority of the regular membership roll shall constitute a quorum necessary for the conducting of the business of the Association.

At least thirty (30) days prior to the annual meeting, a nominating committee of three (3) members, appointed by the President, shall nominate the officers of the Association for the ensuing year. This committee shall post its report one (1) day prior to the annual meeting. Nominations may also be made from the floor for any officer which is to be voted on. Opportunity for all active members to suggest nominees to the committee for all positions to be filled shall be given. Whenever more than one is nominated for any office, the vote shall be by ballot, and all votes must be cast in person. No proxies shall be permitted.

Section 2.

The nominating committee shall be responsible to see that nominations are in order.

Section 1.

There shall be created, nine districts within the State of South Dakota and there shall be elected from each district by the active members there from, one representative who shall be a director of this corporation and a member of the Board of Directors thereof. With the full responsibilities of said Board members. The said districts shall include the following counties.

1. Harding, Perkins, Corson, Butte, Ziebach, Dewey.

2. Lawrence, Meade, Pennington, Custer, Fall River, Shannon.

3. Stanley, Haakon, Jackson, Jones, Lyman, Washbaugh, Mellette, Gregory, Tripp, Bennett,

Todd.

4. Buffalo, Jerauld, Sanborn, Brule, Aurora, Davison, Hanson, Charles Mix, Douglas.

5. Kingsbury, Brookings, Miner, Lake, Moody, McCook, Minnehaha.

6. Hutchinson, Turner, Lincoln, Bon Homme, Yankton, Clay, Union.

7. Campbell, McPherson, Walworth, Edmunds, Potter, Faulk.

8. Brown, Marshall, Roberts, Grant, Clark, Codington, Deuel, Hamlin, Day.

9. Sully, Hughes, Hyde, Hand, Spink, Beadle

Section 2.

District Chairmen are to be elected for three year terms and their terms shall be staggered in the following manner:

Districts 4-7-9 -- 1975

Districts 2-3-5 -- 1976

Districts 1-6-8 -- 1977

In any event the Board of Directors shall have the power to make decisions for the furtherance of the purposes of this association.

Section 4.

This association shall not discriminate against any person because of sex, race, creed or color.

Section 1.

These By-Laws shall be in full force from and after the date of ratification and adoption by the South Dakota Association of Assessing Officers at a regular or special meeting assembled, and shall not be repealed, altered, or amended except as provided in the By-Laws Section.

Saving Clause: Any resolution heretofore passed by the South Dakota Association of Assessing Officers which is not in conflict with any provisions of these By-Laws, shall remain in effect until amended or repealed.

President of the South Dakota Association

of Assessing Officers Inc.

Signed Philip B. Weber, Pres.

The following amendments of the By-Laws were adopted by members of the South Dakota Association of Assessing Officers, Inc. on November 6, 1981.

1. Whenever a vacancy in the office of Secretary or Treasurer shall occur, the President shall appoint any regular member in good standing to fill such vacancy, who shall serve until the next meeting.

The following amendment of the By-Laws was adopted by members of the South Dakota Association of Assessing Officers, Inc. on October 28, 1993.

The following officers of this association shall be known as the Board of Directors.

RESOLUTION

SOUTH DAKOTA ASSOCIATION OF ASSESSING OFFICERS

OFFICE OF HEARING EXAMINERS

SDAAO 95-1

WHEREAS, SDCL 10-10-11 provides for anyone to appeal to the Office of Hearing Examiners from the Board of County Commissioners or County Equalization Board and,

WHEREAS, All values should be computed equally for all South Dakota counties and,

WHEREAS, The Office of Hearing Examiners considers the same criteria in valuation as South Dakota Codified Law requires of individual Directors of Equalization and,

WHEREAS, The South Dakota Association of Assessing Officers adheres to and supports all South Dakota Codified Laws;

THEREFORE BE IT RESOLVED, That SDCL 10-10-11 calling for an Office of Hearing Examiners, following South Dakota Codified Law pertaining to the assessment of real property in the State of South Dakota, remain established for the betterment of state level decisions regarding the valuation of real property. The South Dakota Association of Assessing Officers are united in support of the Office of Hearing Examiners.

RESOLUTION

SOUTH DAKOTA ASSOCIATION OF ASSESSING OFFICERS, INC.

ALLOW USE OF THE MICROSOFT EXCEL PROGRAM FOR SUBMISSION OF SALES DATA

SDAAO 2000-1

WHEREAS, The South Dakota Association of Assessing Officers, Inc. (SDAAO) is an organization of assessing professionals in South Dakota who are desirous of promoting efficiency in assessment procedures and,

WHEREAS, The SDAAO would like to promote and maintain a good working relationship with the South Dakota Department of Revenue and,

WHEREAS, It is generally agreed upon by the members of the SDAAO that the SALESR program currently in use for submitting sales information to the Department of Revenue, does not meet the needs of the members due to inadequacies in the SALESR program such as not facilitating detailed sales analysis, requiring duplicate entry of sales data into separate programs to allow sales analysis to be performed which requires additional time and,

WHEREAS, It is generally agreed upon by the members of the SDAAO that the Microsoft Excel program would meet the needs of the members, and would be a vast improvement over the SALESR program and,

WHEREAS, Many of the members already own the Microsoft Excel program and are familiar with its use and,

WHEREAS, The membership of the SDAAO through its computer committee are willing to commit resources to ensure that the Microsoft Excel program would meet the needs of the South Dakota Department of Revenue for Sales Ratio Study purposes and,

WHEREAS, The membership of the SDAAO at its last general business meeting passed a motion supporting the concept of this resolution;

THEREFORE BE IT RESOLVED, That the members of the South Dakota Association of Assessing Officers, Inc. request that the South Dakota Department of Revenue join them in taking steps to allow the use of the Microsoft Excel program for submitting sales data in place of the SALESR program currently in use.

RESOLUTION

SOUTH DAKOTA ASSOCIATION OF ASSESSING OFFICERS, INC.

COMMITTEE MEETINGS

SDAAO 2000-2

WHEREAS, The South Dakota Association of Assessing Officers, Inc. (SDAAO) is an organization of assessing professionals in South Dakota and,

WHEREAS, The President shall appoint such standing and special committees as shall be designated from time to time by a majority vote of the Board of Directors;

THEREFORE BE IT RESOLVED, That the designated committees meet at least once a year, send a copy of the minutes to the SDAAO President, Vice President, and Secretary and give a report at the annual conference.

RESOLUTION

SOUTH DAKOTA ASSOCIATION OF ASSESSING OFFICERS, INC.

DISTRICT MEETINGS

SDAAO 2000-3

WHEREAS, The South Dakota Association of Assessing Officers, Inc. (SDAAO) is an organization of assessing professionals in South Dakota and,

WHEREAS, There are nine districts within the State of South Dakota;

THEREFORE BE IT RESOLVED, That each of the nine districts hold a district meeting at least twice a year, keep minutes of the meeting, and send the minutes to the SDAAO President, Vice President, and Secretary.

Members of the South Dakota Association of Assessing Officers, Inc., on June 29, 2000, adopted the following amendments of the By Laws.

District Chairman. There shall be nine (9) Districts created within the State of South Dakota, and there shall be elected from each District, for a term of three years, a Chairman, who will be a member of the Board of Directors, with the full duties and responsibilities of said Board members. The said districts shall be designated and the election and terms of officers of the same shall be stated by the President, upon concurrence of the Board of Directors, with a majority of the members present at any authorized meeting.

District Chairman. There shall be nine (9) Districts created within the State of South Dakota, and there shall be elected from each District, for a term of three years, a Chairman, who will be a member of the Board of Directors, with the full duties and responsibilities of said Board members and shall receive mileage and meal expense according to the state expense schedule and reimbursed actual expense for motels while attending Board of Directors meetings. The said districts shall be designated and the election and terms of officers of the same shall be stated by the President, upon concurrence of the Board of Directors, with a majority of the members present at any authorized meeting.

Members of the South Dakota Association of Assessing Officers, Inc., on May 27, 2004, adopted the following amendments of the By Laws.

29

Districts 1-6-8 -- 1977

RESOLUTION

ENTITY

SOUTH DAKOTA ASSOCIATION OF ASSESSING OFFICERS, INC.

DATE OF ADOPTION

MAY 27,2004

SUBJECT OF RESOLUTION

ENCOURAGEMENT OF FURTHER EDUCATION FOR ALL SDAAO MEMBERS

RESOLUTION NUMBER

SDAAO 2004 – 1

WHEREAS, The South Dakota Association of Assessing Officers, Inc. (SDAAO) is an organization of assessing professionals in South Dakota who promote continuing education for all members,

WHEREAS, The SDAAO would like to promote and maintain a standard of education for all members when financially feasible in regards to the yearly financial statement of the organization,

WHEREAS, The SDAAO would support and promote the members to attend the annual NCRAAO, or other such educational functions,

WHEREAS, The education committee conducts annual meetings to organize and further promote continuing education of all association members, with reports of said meeting given to designated officers and the general membership.

WHEREAS, The education committee members believe that when the association’s treasury funds would allow, some funding monies should be released to support the furthering education of members,

THEREFORE, BE IT RESOLVED, That the education committee be granted the authority to present to the executive board, plans and outline of proposed educational needs and promotional schedules that upon approval by the executive board, these educational needs would be assisted by finances from the treasury of the SDAAO, only at the time that the treasury amounts would allow for such expenses.

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