South Dakota Codified Laws 10-6-121. Minimum and maximum median sales to assessment ratio
Current as of: 2023 | Check for updates
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The median sales to assessment ratio of all real property may not be less than eighty–five percent or more than one hundred percent.
Terms Used In South Dakota Codified Laws 10-6-121
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1989, ch 86, § 6; SL 1990, ch 71, § 1; SL 1993, ch 84, § 3; SL 2021, ch 44, § 44.