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 . Source: SL 1991, ch 64 , § 10; SL 2020, ch 39 , § 7; SDCL § 10-6-35.23; SL 2021, ch 44 , § 44.
Adoption of assessed value formula by governing board of improvement district
SDCL § 10-6-139, under ANNUAL ASSESSMENT OF PROPERTY.
SDCL § 10-6-139