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.
Minimum and maximum median sales to assessment ratio
SDCL § 10-6-121, under ANNUAL ASSESSMENT OF PROPERTY.
SDCL § 10-6-121