Section 10-11-47 - Assessments within equalization jurisdiction of secretary of revenue and regulation. - South Dakota Statutes

10-11-47. Assessments within equalization jurisdiction of secretary of revenue and regulation. The secretary of revenue and regulation may equalize the assessment:
(1) Of all property between those counties where a school district or municipality lies partly in each, but only if the board of county commissioners of one of the counties makes request in writing for such equalization;
(2) Of all property between counties whenever a state levy is made pursuant to § 10-12-1.

Source: SDC 1939, § 57.0419; SL 1957, ch 461, § 2; SL 1968, ch 257; SL 1977, ch 86, § 3; SL 1994, ch 73, § 20; SL 2003, ch 272, § 82.