{"data":{"id":"us-sd/sdcl-10-6-138","jurisdiction":"us-sd","citation":"SDCL § 10-6-138","heading":"Municipal adoption of reduction for new property.","body":"If the board of county commissioners has not adopted a formula pursuant to § 10-6-137 or 10-6-137.1, the governing board of a municipality in which the structures or property are located, or within three miles of the corporate limits of the municipality, may adopt a formula for assessed value pursuant to § 10-6-137 or 10-6-137.1.\nIn the case of residential structures described in § 10-6-137(5), (6), and (7), the governing board of a municipality may adopt a formula that differs from any formula adopted by the board of county commissioners, provided the formula complies with § 10-6-137.1.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-138","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1befb2b114a20ea69c5c73e09e678232d4b0623a61f489923afb5fb5123750cc","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-137.1","next":"us-sd/sdcl-10-6-139"},"notice":"GroundRules: Original legal text. Not legal advice."}