Definition of terms

SDCL § 10-11-63 — under EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS.

SDCL § 10-11-63

Terms used in § 10-11-64 mean: (1) "County of jurisdiction," the county in which the majority of people in an overlapping municipality reside as determined by the last federal census; (2) "Overlapping municipality," a municipality having territory in two or more adjoining counties. Source: SL 1987, ch 88 , § 1.