10-11-47. Assessments within equalization jurisdiction of secretary of revenue.
62 words·~1 min read·
/sd/title-10/chapter-10-11/10-11-47A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The secretary of revenue may equalize the assessment:
(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;
(2)Of all property between counties whenever a state levy is made pursuant to § 10-12-1 .