South Dakota Statutes
§ 10-3-41 — Median level of assessment to represent eighty-five percent of market value.
South Dakota § 10-3-41
This text of South Dakota § 10-3-41 (Median level of assessment to represent eighty-five percent of market value.) 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 § 10-3-41 (2026).
Text
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.
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Related
Pirmantgen v. Roberts County, South Dakota
954 N.W.2d 718 (South Dakota Supreme Court, 2021)
Legislative History
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.
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 § 10-3-41, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-3-41.