{"data":{"id":"us-sd/sdcl-10-3-41","jurisdiction":"us-sd","citation":"SDCL § 10-3-41","heading":"Median level of assessment to represent eighty-five percent of market value.","body":"The director of equalization shall make the necessary adjustments to the valuations before the notice of assessment pursuant to § 10-6-154, so that the median level of assessment represents at least eighty-five percent of market value as determined by the Department of Revenue.","path":["TITLE 10. TAXATION","CHAPTER 10-3. COUNTY DIRECTORS OF EQUALIZATION"],"source_url":"https://sdlegislature.gov/Statutes/10-3-41","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"7256a7de9208e38cc308c0b9e815e5088e4777d4ade21d7d6e4a99eb61c7b770","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-3-40","next":"us-sd/sdcl-10-4-1"},"notice":"GroundRules: Original legal text. Not legal advice."}