S.D. Codified Laws § 10-11-64
Current with legislation signed by the governor on or before 3/6/2024
The director of equalization in the county of jurisdiction shall annually, in cooperation with the directors of equalization in the other counties of an overlapping municipality, establish the assessed valuation for all property within the municipality for the purpose of levying municipal taxes. The taxable percentages of the property within the municipality shall be equal to the taxable percentage in the county of jurisdiction.
SDCL 10-11-64