Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 12 - State And Local Property Tax Levies > Section 10-12-34.1 - Tax levies based on true and full valuation.

Section 10-12-34.1 - Tax levies based on true and full valuation.

10-12-34.1. Tax levies based on true and full valuation. 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.