{"data":{"id":"us-sd/sdcl-10-6-139","jurisdiction":"us-sd","citation":"SDCL § 10-6-139","heading":"Adoption of assessed value formula by governing board of improvement district.","body":"If the board of county commissioners of a county has not adopted a formula pursuant to § 10-6-137, the governing board of an improvement district where the structures defined in subdivision 10-6-137(2) are located may adopt all or any part of the formula for assessed value pursuant to § 10-6-137.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-139","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"78e8e8e608d8221661ea796ced785a6d5d701808f4bdcd8e86747ad5a24bb2d0","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-138","next":"us-sd/sdcl-10-6-140"},"notice":"GroundRules: Original legal text. Not legal advice."}