{"data":{"id":"us-sd/sdcl-10-12-38","jurisdiction":"us-sd","citation":"SDCL § 10-12-38","heading":"Equalizing assessment of all property between counties.","body":"The Department of Revenue may equalize the assessment of all property between counties:\n(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;\n(2) If a state levy is made pursuant to § 10-12-1.","path":["TITLE 10. TAXATION","CHAPTER 10-12. STATE AND LOCAL PROPERTY TAX LEVIES"],"source_url":"https://sdlegislature.gov/Statutes/10-12-38","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7270e0756af6bbb2935e82fd30a4ea098ddb77c57b3f7ab9c72e37096a959029","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-12-37","next":"us-sd/sdcl-10-12-39"},"notice":"GroundRules: Original legal text. Not legal advice."}