South Dakota Statutes
§ 10-11-47 — Assessments within equalization jurisdiction of secretary of revenue.
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 .
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South Dakota § 10-11-47 (Assessments within equalization jurisdiction of secretary of revenue.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Minnehaha County v. South Dakota St. Bd. of Equal.
176 N.W.2d 56 (South Dakota Supreme Court, 1970)
In re the Appeal of Butte County
336 N.W.2d 151 (South Dakota Supreme Court, 1983)
Rapid City Area School District No. 51-4 v. Pennington County Auditor
284 N.W.2d 308 (South Dakota Supreme Court, 1979)
Legislative History
SDC 1939, § 57.0419; SL 1957, ch 461, § 2; SL 1968, ch 257; SL 1977, ch 86, § 3; SL 1994, ch 73, § 20; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.