{"data":{"id":"us-sd/sdcl-10-6-121","jurisdiction":"us-sd","citation":"SDCL § 10-6-121","heading":"Minimum and maximum median sales to assessment ratio.","body":"The median sales to assessment ratio of all real property may not be less than eighty-five percent or more than one hundred percent.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-121","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"200e5eaae9650c2d3d12e028bd65496a2a1e8c0afa5c23287134313ac877ae64","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-120","next":"us-sd/sdcl-10-6-122"},"notice":"GroundRules: Original legal text. Not legal advice."}