South Dakota Statutes
§ 10-11-59 — Computation of coefficient of dispersion for each county.
South Dakota § 10-11-59
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10AEQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
This text of South Dakota § 10-11-59 (Computation of coefficient of dispersion for each county.) 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 § 10-11-59 (2026).
Text
In order to determine the degree of assessment uniformity and compliance in the assessment of property within each county, the secretary of revenue shall compute the coefficient of dispersion. The coefficient of dispersion is the percentage which the average of the deviation of the assessment ratio of individual sale properties bears to their median ratio.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
SL 1978, ch 76, § 3; 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 § 10-11-59, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-11-59.