The median sales to assessment ratio of all real property may not be less than eighty-five percent or more than one hundred percent.
S.D. Codified Laws § 10-6-121
Minimum and maximum median sales to assessment ratio
Source: SL 1989, ch 86, § 6; SL 1990, ch 71, § 1; SL 1993, ch 84, § 3; SDCL § 10-6-33.8; SL 2021, ch 44, § 44.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.