Tax levy limitations shall be applied, and taxes shall be computed, on the true and full valuation. Source: SL 1978, ch 77 , § 1; SL 1988, ch 94 , § 3; SL 1989, ch 87 , § 9.
Tax levies based on true and full valuation
SDCL § 10-12-34.1 — under STATE AND LOCAL PROPERTY TAX LEVIES.
SDCL § 10-12-34.1