South Dakota Statutes
§ 10-11-55 — Annual studies by department of assessment to sales ratios.
South Dakota § 10-11-55
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10AEQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
This text of South Dakota § 10-11-55 (Annual studies by department of assessment to sales ratios.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-11-55 (2026).
Text
The secretary of revenue annually shall prepare and publish comprehensive assessment to sales ratio studies of the average level of assessment, the degree of assessment uniformity, and the overall compliance with assessment requirements for each class of property in each county in the state.
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Related
In Re the Appeal From the Refusal of the State Board of Equalization to Hear the Appeal of the Lake Poinsett Area Development Ass'n
330 N.W.2d 754 (South Dakota Supreme Court, 1983)
Legislative History
SL 1978, ch 76, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-11-55, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-11-55.