Tax levy limitations shall be applied, and taxes shall be computed, on the true and full valuation.
S.D. Codified Laws § 10-12-34.1
Tax levies based on true and full valuation
Source: SL 1978, ch 77, § 1; SL 1988, ch 94, § 3; SL 1989, ch 87, § 9.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.