South Dakota Statutes
§ 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.
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South Dakota § 10-3-41 (Median level of assessment to represent eighty-five percent of market value.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.