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South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-13-37: Median level of assessment to be eighty-five percent of market value.

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Where this section sits in the code
  1. TITLE 10. TAXATION
  2. CHAPTER 10-13. PROPERTY TAX RELIEF

Property taxes shall be levied on valuations where the median level of assessment represents eighty-five percent of the market value as determined by the Department of Revenue.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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