South Dakota Statutes

§ 10-12-41 — Certification of percent added to or deducted from valuation of property.

South Dakota § 10-12-41
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10ASTATE AND LOCAL PROPERTY TAX LEVIES

This text of South Dakota § 10-12-41 (Certification of percent added to or deducted from valuation of property.) 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 § 10-12-41 (2026).

Text

On or before the second 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 and personal property in the several counties of the state. Such certificates shall show the equalized valuation of all property within such county. The certificate shall also, if equalization is made pursuant to subdivision 10-12-38(2), show the levy or levies for state purposes made by the department.

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Legislative History

SL 1994, ch 73, § 30; SL 2003, ch 272, § 82; SL 2011, ch 1 (Ex. Ord.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-12-41, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-12-41.