Assessments within equalization jurisdiction of secretary of revenue
Applied in 3 court decisions — leading case Minnehaha County v. South Dakota St. Bd. of Equal. (1970)
Most recently applied in In re the Appeal of Butte County (July 1983)
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 (Ex
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
The secretary of revenue 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.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.