Assessments within equalization jurisdiction of secretary of revenue

SDCL § 10-11-47 — under EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS.

SDCL § 10-11-47

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 §