The Department of Revenue may equalize the assessment of all property between counties: (1) If a school district or municipality lies partly in each, but only if the board of county commissioners of any one of the counties makes a request in writing for such equalization; (2) If a state levy is made pursuant to §
Equalizing assessment of all property between counties
SDCL § 10-12-38 — under STATE AND LOCAL PROPERTY TAX LEVIES.
SDCL § 10-12-38