GroundRules
SDCL § 10-11-55: Annual studies by department of assessment to sales ratios.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON