South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6-122 — Maximum coefficient of dispersion

The coefficient of dispersion for real property in a county, as calculated pursuant to § 10-11-59 , may not be more than twenty - five percent.

Last amended: Source: SL 1989, ch 86 , § 7; SL 1990, ch 71 , §§ 2, 9; SDCL § 10-6-33.9; SL 2021, ch 44 , § 44.