SDCL § 10-6-139 — Adoption of assessed value formula by governing board of improvement district

If the board of county commissioners of a county has not adopted a formula pursuant to § 10-6-137 , the governing board of an improvement district where the structures defined in subdivision 10-6-137 (2) are located may adopt all or any part of the formula for assessed value pursuant to § 10-6-137 .