10-6-121. Minimum and maximum median sales to assessment ratio.The median sales to assessment ratio of all real property may not be less than eighty-five percent or more than one hundred percent. 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.
South Dakota Legal Code