§ 10-12-34.1

S.D. Codified Laws § 10-12-34.1 (2026)

Tax levies based on true and full valuation.

SL 1978, ch 77 , § 1; SL 1988, ch 94 , § 3; SL 1989, ch 87 , § 9.

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.