South Dakota Statutes

§ 10-11-63 — Definition of terms.

South Dakota·Title 10 TAXATION·Ch. 10-10A EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS

Terms used in § 10-11-64 mean:

(1)"County of jurisdiction," the county in which the majority of people in an overlapping municipality reside as determined by the last federal census;
(2)"Overlapping municipality," a municipality having territory in two or more adjoining counties.

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Legislative History

SL 1987, ch 88, § 1.

Nearby Sections

15
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