10-3-41. Median level of assessment to represent eighty-five percent of market value.
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/sd/title-10/chapter-10-3/10-3-41A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The director of equalization shall make the necessary adjustments to the valuations before the notice of assessment pursuant to § 10-6-154 , so that the median level of assessment represents at least eighty-five percent of market value as determined by the Department of Revenue.