South Dakota Statutes
§ 10-11-47 — Assessments within equalization jurisdiction of secretary of revenue.
South Dakota § 10-11-47
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10AEQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
This text of South Dakota § 10-11-47 (Assessments within equalization jurisdiction of secretary of revenue.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-11-47 (2026).
Text
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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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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-11-47, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-11-47.