South Dakota Statutes
§ 10-6-139 — Adoption of assessed value formula by governing board of improvement district.
South Dakota § 10-6-139
This text of South Dakota § 10-6-139 (Adoption of assessed value formula by governing board of improvement district.) 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 § 10-6-139 (2026).
Text
If the board of county commissioners of a county has not adopted a formula pursuant to § 10-6-137 , the governing board of an improvement district where the structures defined in subdivision 10-6-137 (2) are located may adopt all or any part of the formula for assessed value pursuant to § 10-6-137 .
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Legislative History
SL 1991, ch 64, § 10; SL 2020, ch 39, § 7; SDCL § 10-6-35.23; SL 2021, ch 44, § 44.
Nearby Sections
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§ 10-1-1.1
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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 § 10-6-139, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-139.