South Dakota Statutes
§ 10-12-38 — Equalizing assessment of all property between counties.
South Dakota § 10-12-38
This text of South Dakota § 10-12-38 (Equalizing assessment of all property between counties.) 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 § 10-12-38 (2026).
Text
The Department of Revenue may equalize the assessment of all property between counties:
(1)If a school district or municipality lies partly in each, but only if the board of county commissioners of any one of the counties makes a request in writing for such equalization;
(2)If a state levy is made pursuant to § 10-12-1 .
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Legislative History
SL 1994, ch 73, § 27; 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 § 10-12-38, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-12-38.