South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 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 .

Last amended: 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.

Source: official text