South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-11-58
Computation of median level of assessment in each county
Official textsdlegislature.gov
In order to determine the average level of assessment in each county the secretary of revenue shall compute the median ratio. The median ratio is the middle value in the array of ratios of assessed valuations to sales, from the highest to the lowest for the current year and one year preceding the assessment year. If there are fewer than ten sales, medians may, in the case of agricultural land, be determined by bridging sales information from adjoining counties or in the case of nonagricultural land from other municipalities.
Source: view the official text
In this chapter (40 sections)
- 10-11-35 · 10-11-35. Repealed by SL 1993, ch 86, § 24
- 10-11-36 · 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
- 10-11-38 · 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
- 10-11-40 · Record of county board proceedings maintained by…
- 10-11-41 · Correction of assessment lists to show changes by county…
- 10-11-42 · Appeal from county board to Office of Hearing…
- 10-11-43 · Appeal from Office of Hearing Examiners to circuit court
- 10-11-44 · Appeal from county board of equalization to circuit court
- 10-11-45 · Docketing and hearing of appeals to circuit court--Combining…
- 10-11-46 · 10-11-46. Repealed by SL 1994, ch 73, § 19
- 10-11-47 · Assessments within equalization jurisdiction of secretary of…
- 10-11-48 · Percentage changes by secretary of revenue in real property…
- 10-11-49 · 10-11-49. Repealed by SL 1992, ch 80, § 117
- 10-11-50 · Evidence required for percentage change in assessments--Rate…
- 10-11-51 · Certification to county auditors of percentage changes made…
- 10-11-52 · Assessments not invalidated by late transmittal of…
- 10-11-53 · Correction of assessment lists to show changes made by state…
- 10-11-54 · Directors of equalization to report data on assessed…
- 10-11-55 · Annual studies by department of assessment to sales ratios
- 10-11-56 · Arms-length transactions included in departmental studies
- 10-11-58 · Computation of median level of assessment in each county
- 10-11-59 · Computation of coefficient of dispersion for each county
- 10-11-60 · Publication of findings from assessment to sales ratio…
- 10-11-61 · 10-11-61. Repealed by SL 1995, ch 57, § 41
- 10-11-62 · 10-11-62. Repealed by SL 1993, ch 86, § 33
- 10-11-63 · Definition of terms
- 10-11-64 · Annual valuation of property within municipality
- 10-11-65 · Appeal from assessment to sales ratio studies
- 10-11-66 · Consolidated board of equalization authorized--Membership
- 10-11-67 · Filing complaint with consolidated board
- 10-11-68 · Consolidated board to hear valuation, classification, and…
- 10-11-69 · Assessment of omitted property by consolidated board
- 10-11-70 · Notice of raise in assessment by consolidated board
- 10-11-71 · Voting on property valuation by consolidated board--Oath of…
- 10-11-72 · Consolidated board authority
- 10-11-73 · Written notice of consolidated board decisions
- 10-11-74 · Placement of omitted property on taxing district books by…
- 10-11-75 · Reassessment of taxing district caused by consolidated board…
- 10-11-76 · Appeal of consolidated board of equalization's decision
- 10-11-77 · Application of §§ 10-11-13 to 10-11-31