South Dakota Statutes
§ 10-6-121 — Minimum and maximum median sales to assessment ratio.
South Dakota § 10-6-121
This text of South Dakota § 10-6-121 (Minimum and maximum median sales to assessment ratio.) 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 § 10-6-121 (2026).
Text
The median sales to assessment ratio of all real property may not be less than eighty - five percent or more than one hundred percent.
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Legislative History
SL 1989, ch 86, § 6; SL 1990, ch 71, § 1; SL 1993, ch 84, § 3; SDCL § 10-6-33.8; SL 2021, ch 44, § 44.
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 § 10-6-121, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6-121.