10-12-38. Equalizing assessment of all property between counties.
58 words·~1 min read·
/sd/title-10/chapter-10-12/10-12-38·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The Department of Revenue may equalize the assessment of all property between counties:
(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;
(2)If a state levy is made pursuant to § 10-12-1 .