GroundRules
SDCL § 10-12-38: Equalizing assessment of all property between counties.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-12. STATE AND LOCAL PROPERTY TAX LEVIES
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON