Partnertax.ai
Start free trial →

South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-3-41

Median level of assessment to represent eighty-five percent of market value

Official textsdlegislature.gov

The director of equalization shall make the necessary adjustments to the valuations before the notice of assessment pursuant to § 10-6-154 , so that the median level of assessment represents at least eighty-five percent of market value as determined by the Department of Revenue.

Last amended: Source: SL 1995, ch 57 , § 34; SL 1996, ch 73 , § 4A; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , § 44.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 10-3-1 · Office of county director of equalization…
  2. 10-3-2 · Qualifications of county director
  3. 10-3-3 · Appointment of county director--Mayor participating
  4. 10-3-4 · Oath and bond of director
  5. 10-3-5 · Term of office of director--Dismissal--Subsequent…
  6. 10-3-6 · Salary of county director
  7. 10-3-7 · Traveling expenses of county director
  8. 10-3-8 · 10-3-8. Repealed by SL 1989, ch 82, § 3
  9. 10-3-9 · 10-3-9. Repealed by SL 1989, ch 82, § 1A
  10. 10-3-10 · 10-3-10. Repealed by SL 1989, ch 82, § 5
  11. 10-3-11 · Appointment of deputies subject to recommendations of…
  12. 10-3-12 · Oath and bond of county director and deputies--Form of…
  13. 10-3-13 · Qualification by deputies--Compensation
  14. 10-3-14 · Annual conference of commissioners and director
  15. 10-3-15 · Facilities and supplies furnished to county director and…
  16. 10-3-16 · Assessment of property by director--Exception--County as…
  17. 10-3-17 · 10-3-17, 10-3-18. Repealed by SL 1992, ch 80, §§ 8, 9
  18. 10-3-19 · Requiring statement for agricultural census
  19. 10-3-20 · Requiring affidavit of name and residence
  20. 10-3-21 · Affidavit of name and residence transmitted to other county
  21. 10-3-22 · Subpoena and examination with respect to assessment…
  22. 10-3-23 · Entry on and inspection of property--Listing of taxpayers
  23. 10-3-24 · Addition of omitted property to assessment rolls
  24. 10-3-25 · Assessment of property of absent or unknown owner
  25. 10-3-26 · Valuation of property of absent or unknown owner
  26. 10-3-27 · Valuation of property on neglect or refusal by owner to…
  27. 10-3-28 · Listing of assessed property by districts--Delivery of…
  28. 10-3-29 · Preparation and maintenance of county topographical map and…
  29. 10-3-30 · Preparation and maintenance of county land valuation…
  30. 10-3-31 · Examination of recorded real estate conveyances--Record of…
  31. 10-3-32 · Posting of real estate transfers to assessment rolls
  32. 10-3-33 · Assistance to county commissioners and boards of equalization
  33. 10-3-34 · Investigation of applications for reduction of value,…
  34. 10-3-35 · Appeal by director to county board of…
  35. 10-3-36 · Extension of changes made by boards of equalization--Abstract…
  36. 10-3-37 · Other assessors' powers exercised by director
  37. 10-3-38 · 10-3-38. Repealed by SL 1982, ch 86, § 2
  38. 10-3-39 · Liability on bond for taxes not assessed
  39. 10-3-40 · Action on director's bond for taxes lost through failure or…
  40. 10-3-41 · Median level of assessment to represent eighty-five percent…
Full table of contents →