South Dakota Statutes
§ 10-6-139 — Adoption of assessed value formula by governing board of improvement district.
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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South Dakota § 10-6-139 (Adoption of assessed value formula by governing board of improvement district.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1991, ch 64, § 10; SL 2020, ch 39, § 7; SDCL § 10-6-35.23; SL 2021, ch 44, § 44.
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.