SDCL § 10-13-37: Median level of assessment to be eighty-five percent of market value.
Where this section sits in the code
- TITLE 10. TAXATION
- 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