Minimum and maximum median sales to assessment ratio.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Annual Assessment Of Property
  5. Minimum and maximum median sales to assessment ratio.

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10-6-121. Minimum and maximum median sales to assessment ratio.

The median sales to assessment ratio of all real property may not be less than eighty-five percent or more than one hundred percent.

Source: SL 1989, ch 86, §6; SL 1990, ch 71, §1; SL 1993, ch 84, §3; SL 2021, ch 44, § 44.


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