SDCL § 10-12-34.1: Tax levies based on true and full valuation.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-12. STATE AND LOCAL PROPERTY TAX LEVIES
Tax levy limitations shall be applied, and taxes shall be computed, on the true and full valuation.
Collected 2026-09-03T15:18:56Z. Source file · JSON