If the board of county commissioners of a county has not adopted a formula pursuant to § 10-6-137, the governing board of an improvement district where the structures defined in subdivision 10-6-137(2) are located may adopt all or any part of the formula for assessed value pursuant to § 10-6-137.

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Source: SL 1991, ch 64, § 10; SL 2020, ch 39, § 7; SL 2021, ch 44, § 44.