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Code · South Dakota · Title 5 · Chapter 5-11

5-11-3. Computation of value of school lands within school districts--Addition to tax base.

91 words·~1 min read·/sd/title-5/chapter-5-11/5-11-3

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The county auditor of each county shall ascertain the average assessed valuation per acre of all taxable agricultural lands within the several school districts of his county, within the boundaries of which are school and endowment lands after the assessments of such lands have been finally equalized, and shall multiply such average assessed valuation by the number of acres of school and endowment lands and the resultant figure shall be added to the assessed valuation of such district to arrive at the rate of levy in mills for each school district.
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