{"data":{"id":"us-sd/sdcl-10-13-37","jurisdiction":"us-sd","citation":"SDCL § 10-13-37","heading":"Median level of assessment to be eighty-five percent of market value.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-13. PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-13-37","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3bc5d96c5ac64fd4f0973331dca5450c115397cda9649f0aa180ffc92e9ae496","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-13-36","next":"us-sd/sdcl-10-13-37.1"},"notice":"GroundRules: Original legal text. Not legal advice."}