10-6-139. Adoption of assessed value formula by governing board of improvement district.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. Source: SL 1991, ch 64, §10; SL 2020, ch 39, §7; SDCL §10-6-35.23; SL 2021, ch 44, §44.
South Dakota Legal Code