South Dakota Code § 10-6-139

Adoption of assessed value formula by governing board of improvement district
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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
.

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