{"data":{"id":"us-sd/sdcl-10-11-47","jurisdiction":"us-sd","citation":"SDCL § 10-11-47","heading":"Assessments within equalization jurisdiction of secretary of revenue.","body":"The secretary of revenue may equalize the assessment:\n(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;\n(2) Of all property between counties whenever a state levy is made pursuant to § 10-12-1.","path":["TITLE 10. TAXATION","CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-11-47","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"055faa701b3357318467a53c1e9cf93f2393b580a250f6f78bbfa0beac2bf44d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-11-46","next":"us-sd/sdcl-10-11-48"},"notice":"GroundRules: Original legal text. Not legal advice."}