The Department of Revenue may equalize the assessment of all property between counties:

1. (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. (2) If a state levy is made pursuant to § 10-12-1.

Source: SL 1994, ch 73 , § 27; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.