Section 10-11-51 - Certification to county auditors of percentage changes made by secretary of revenueand regulation--State levy certified. - South Dakota Statutes

10-11-51. Certification to county auditors of percentage changes made by secretary of revenue and regulation--State levy certified. On or before the fourth Monday in August, the Department of Revenue and Regulation shall transmit to each county auditor a certificate, specifying the percent added to or deducted from the valuation of each class of real property in the several counties of the state and the adjustment made pursuant to § 10-13-37. The certificates shall show the equalized valuation of all property within such county assessed by the secretary of revenue and regulation as required by law. If equalization is made pursuant to subdivision 10-11-47(2), the certificate shall show the levy or levies for state purposes made by the secretary of revenue and regulation.

Source: SDC 1939, § 57.0420 (4); SL 1957, ch 461, § 3; SL 1979, ch 66, § 12; SL 1992, ch 80, § 119; SL 1993, ch 86, § 32; SL 1994, ch 73, § 23; SL 1996, ch 73, § 4B; SL 2003, ch 272, § 82.