Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 6 - ANNUAL ASSESSMENT OF PROPERTY
Section 10-6-121 - Minimum and maximum median sales to assessment ratio

S.D. Codified Laws § 10-6-121

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Current with legislation signed by the governor on or before 3/6/2024
Section 10-6-121 - Minimum and maximum median sales to assessment ratio

The median sales to assessment ratio of all real property may not be less than eighty-five percent or more than one hundred percent.

SDCL 10-6-121

SL 1989, ch 86, § 6; SL 1990, ch 71, § 1; SL 1993, ch 84, § 3; SL 2021, ch 44, § 44.