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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - Equalization, Review And Correction Of Assessments
§ 10-11-47 Assessments within equalization jurisdiction of secretary of revenue.
Universal Citation: SD Codified L § 10-11-47 (2017)
10-11-47. Assessments within equalization jurisdiction of secretary of revenue. The secretary of revenue may equalize the assessment:
(1) Of all property between those counties where a school district or municipality lies partly in each, but only if the board of county commissioners of one of the counties makes request in writing for such equalization;
(2) Of all property between counties whenever a state levy is made pursuant to § 10-12-1.
Source: SDC 1939, § 57.0419; SL 1957, ch 461, § 2; SL 1968, ch 257; SL 1977, ch 86, § 3; SL 1994, ch 73, § 20; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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