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SDCL 10-11-58 Computation of Median Level of Assessment In Each County
| Library | South Dakota Statutes |
| Edition | 2023 |
| Currency | Current through the 2023 Legislative Session |
| Year | 2023 |
| Citation | SDCL 10-11-58 |
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 adjoinin...
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