GroundRules
SDCL § 10-11-59: Computation of coefficient of dispersion for each county.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON