{"data":{"id":"us-sd/sdcl-10-11-63","jurisdiction":"us-sd","citation":"SDCL § 10-11-63","heading":"Definition of terms.","body":"Terms used in § 10-11-64 mean:\n(1) \"County of jurisdiction,\" the county in which the majority of people in an overlapping municipality reside as determined by the last federal census;\n(2) \"Overlapping municipality,\" a municipality having territory in two or more adjoining counties.","path":["TITLE 10. TAXATION","CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-11-63","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"9be84bec819278f8bbbfe35fb6d3d4d81df5247437b2246da4a7a72d073f3de2","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-11-62","next":"us-sd/sdcl-10-11-64"},"notice":"GroundRules: Original legal text. Not legal advice."}