Section 10-12-38 - Equalizing assessment of all property between counties. - South Dakota Statutes

10-12-38. Equalizing assessment of all property between counties. The Department of Revenue and Regulation may equalize the assessment of all property between counties:
(1) If a school district or municipality lies partly in each, but only if the board of county commissioners of any one of the counties makes a request in writing for such equalization;
(2) If a state levy is made pursuant to § 10-12-1.

Source: SL 1994, ch 73, § 27; SL 2003, ch 272, § 82.