SDCL § 10-6-121: Minimum and maximum median sales to assessment ratio.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY
The median sales to assessment ratio of all real property may not be less than eighty-five percent or more than one hundred percent.
Collected 2026-09-03T15:18:56Z. Source file · JSON