March 21, 1986

Mr. Michael E. Sebastian 
Brule County Deputy State's Attorney 
Post Office Box 109 
Kimball, South Dakota 57355

OFFICIAL OPINION NO. 86-06

Compatibility of Offices

Dear Mr. Sebastian:

You have requested my opinion concerning whether the same individual could hold the office of a school board member and County Director of Equalization given the requirements of SDCL 13-7-3.  The statute provides:  

No elective county, municipal or state officer or the holder of any other office, the duties of which are incompatible or inconsistent with the duties of a school board member, shall be eligible for such membership.  [Emphasis supplied.]

In my opinion, the answer to your question is NO.

Given the duties of the County Director of Equalization set out, inter alia, in SDCL Ch. 10-3, I do not believe it would be appropriate for the person charged with determining the valuation of property for tax purposes to be a member of a governing body dependent upon tax revenues to carry out its plans. I would refer you to my discussion of this question as it relates to the mayor of a city and school board membership set out in Official Opinion No. 85-23.  I adhere to that opinion and the opinions cited therein. While the County Director of Equalization is not an elected official, it is my opinion that he is the 'holder of any other office, the duties of which are incompatible or inconsistent with the duties of a school board member.'  SDCL 13-7-3.

Respectfully submitted,

Mark V. Meierhenry
Attorney General