South Dakota § 10-12-39 Equalizing assessment of land and structures on property between counties.

South Dakota Statutes

§ 10-12-39 — Equalizing assessment of land and structures on property between counties.

South Dakota § 10-12-39

Title 10TAXATION

Ch. 10-10ASTATE AND LOCAL PROPERTY TAX LEVIES

This text of South Dakota § 10-12-39 (Equalizing assessment of land and structures on 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 § 10-12-39 (2026).

Text

If assessments have been equalized pursuant to § 10-12-38 , the Department of Revenue in connection with its general and specific powers and duties, shall equalize the assessment of land and structures thereon, separately, by adding to the aggregate value thereof, in every county in which the department may believe the valuation to be less than required by law for assessment purposes, such rate percent as will raise the same to its proper proportionate value, and by deducting from the aggregate assessed value thereof, in every county in which the department may believe the value to be more than required by law for assessment purposes, such percent as will reduce the same to its proper proportionate value. Municipal lots shall be equalized in the same manner as provided in this section for 

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If assessments have been equalized pursuant to § 10-12-38 , the Department of Revenue in connection with its general and specific powers and duties, shall equalize the assessment of land and structures thereon, separately, by adding to the aggregate value thereof, in every county in which the department may believe the valuation to be less than required by law for assessment purposes, such rate percent as will raise the same to its proper proportionate value, and by deducting from the aggregate assessed value thereof, in every county in which the department may believe the value to be more than required by law for assessment purposes, such percent as will reduce the same to its proper proportionate value. Municipal lots shall be equalized in the same manner as provided in this section for equalizing lands.