10-12-38. Equalizing assessment of all property between counties.The Department of Revenue may equalize the assessment of all property between counties:(1)If a school district or municipality lies partly in each, but only if the board of county commissioners of any one of the counties makes a request in writing for such equalization;(2)If a state levy is made pursuant to §10-12-1. Source: SL 1994, ch 73, §27; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
South Dakota Legal Code