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

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. County Directors Of Equalization
  5. Median level of assessment to represent eighty-five percent of market value.

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10-3-41. Median level of assessment to represent eighty-five percent of market value.

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.

Source: SL 1995, ch 57, §34; SL 1996, ch 73, §4A; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.


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