Median level of assessment to be eighty-five percent of market value.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Property Tax Relief
  5. Median level of assessment to be eighty-five percent of market value.

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10-13-37. Median level of assessment to be eighty-five percent of market value.

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.

Source: SL 1995, ch 57, §15; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.


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