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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 12 - State And Local Property Tax Levies
§ 10-12-38 Equalizing assessment of all property between counties.
Universal Citation: SD Codified L § 10-12-38 (2017)
10-12-38. Equalizing assessment of all property between counties. The Department of Revenue may equalize the assessment of all property between counties:
(1) If a school district or municipality lies partly in each, but only if the board of county commissioners of any one of the counties makes a request in writing for such equalization;
(2) If a state levy is made pursuant to § 10-12-1.
Source: SL 1994, ch 73, § 27; 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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