South Dakota Statutes
§ 10-6-138 — Municipal adoption of reduction for new property.
South Dakota § 10-6-138
This text of South Dakota § 10-6-138 (Municipal adoption of reduction for new 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 § 10-6-138 (2026).
Text
If the board of county commissioners has not adopted a formula pursuant to § 10-6-137 or 10-6-137.1 , the governing board of a municipality in which the structures or property are located, or within three miles of the corporate limits of the municipality, may adopt a formula for assessed value pursuant to § 10-6-137 or 10-6-137.1 . In the case of residential structures described in § 10-6-137 (5), (6), and (7), the governing board of a municipality may adopt a formula that differs from any formula adopted by the board of county commissioners, provided the formula complies with § 10-6-137 .1.
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Legislative History
SL 1974, ch 91, § 2; SL 1977, ch 82, § 2; SL 1993, ch 82, § 3; SL 1993, ch 85, § 4; SL 1994, ch 79, § 4; SL 2020, ch 39, § 4; SDCL § 10-6-138; SL 2021, ch 44, § 44; SL 2022, ch 29, § 3.
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 § 10-6-138, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-138.