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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - Equalization, Review And Correction Of Assessments
§ 10-11-63 Definition of terms.
Universal Citation: SD Codified L § 10-11-63 (2017)
10-11-63. Definition of terms. Terms used in § 10-11-64 mean:
(1) "County of jurisdiction," the county in which the majority of people in an overlapping municipality reside as determined by the last federal census;
(2) "Overlapping municipality," a municipality having territory in two or more adjoining counties.
Source: SL 1987, ch 88, § 1.
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