South Dakota Statutes
§ 10-11-51 — Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.
On or before the fourth Monday in August, the Department of Revenue shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real property in the several counties of the state and the adjustment made pursuant to § 10-13-37 . The certificates shall show the equalized valuation of all property within such county assessed by the secretary of revenue as required by law. If equalization is made pursuant to subdivision 10-11-47(2), the certificate shall show the levy or levies for state purposes made by the secretary of revenue.
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South Dakota § 10-11-51 (Certification to county auditors of percentage changes made by secretary of revenue--State levy certified.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Deadwood Stage Run, LLC v. South Dakota Department of Revenue
2014 SD 90 (South Dakota Supreme Court, 2014)
Minnehaha County v. South Dakota St. Bd. of Equal.
176 N.W.2d 56 (South Dakota Supreme Court, 1970)
Legislative History
SDC 1939, § 57.0420 (4); SL 1957, ch 461, § 3; SL 1979, ch 66, § 12; SL 1992, ch 80, § 119; SL 1993, ch 86, § 32; SL 1994, ch 73, § 23; SL 1996, ch 73, § 4B; 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.