10-11-47. Assessments within equalization jurisdiction of secretary of revenue.
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.
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. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.