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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 12 - State And Local Property Tax Levies » 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.