S.D. Codified Laws § 10-6-139

Current through the 2024 Legislative Session

Section 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.

SDCL 10-6-139

SL 1991, ch 64, § 10; SL 2020, ch 39, § 7; SL 2021, ch 44, §44.

Amended by S.L. 2020, ch. 39,s. 7, eff. 7/1/2020.