If the board of county commissioners of a county has not adopted a formula pursuant to § 10-6-137, the governing board of an improvement district where the structures defined in subdivision 10-6-137(2) are located may adopt all or any part of the formula for assessed value pursuant to § 10-6-137.
S.D. Codified Laws § 10-6-139
Adoption of assessed value formula by governing board of improvement district
Source: SL 1991, ch 64, § 10; SL 2020, ch 39, § 7; SDCL § 10-6-35.23; SL 2021, ch 44, § 44.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.