South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-11-63: Definition of terms.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS

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.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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