Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 3 - COUNTY DIRECTORS OF EQUALIZATION
Section 10-3-41 - Median level of assessment to represent eighty-five percent of market value

S.D. Codified Laws § 10-3-41

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Current through the 2024 Legislative Session
Section 10-3-41 - Median level of assessment to represent eighty-five percent of market value

The director of equalization shall make the necessary adjustments to the valuations before the notice of assessment pursuant to § 10-6-154, so that the median level of assessment represents at least eighty-five percent of market value as determined by the Department of Revenue.

SDCL 10-3-41

SL 1995, ch 57, § 34; SL 1996, ch 73, § 4A; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, §44.