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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - Equalization, Review And Correction Of Assessments
§ 10-11-59 Computation of coefficient of dispersion for each county.
Universal Citation: SD Codified L § 10-11-59 (2017)
10-11-59. Computation of coefficient of dispersion for each county. In order to determine the degree of assessment uniformity and compliance in the assessment of property within each county, the secretary of revenue shall compute the coefficient of dispersion. The coefficient of dispersion is the percentage which the average of the deviation of the assessment ratio of individual sale properties bears to their median ratio.
Source: SL 1978, ch 76, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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