In order to determine the degree of assessment uniformity and compliance in the assessment of property within each county, the secretary of revenue shall compute the coefficient of dispersion. The coefficient of dispersion is the percentage which the average of the deviation of the assessment ratio of individual sale properties bears to their median ratio.
S.D. Codified Laws § 10-11-59
Computation of coefficient of dispersion for each county
Source: SL 1978, ch 76, § 3; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.