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64:03:01Urban Appraisal

Chapter · Administrative Rules of South Dakota · View on sdlegislature.gov ↗

Rulemaking activity

Property Tax Administrative RulesEffective

Sections (32)

64:03:01:01Definitions.
64:03:01:02Assessors shall consider three approaches to
64:03:01:02.01Transferred to
64:03:01:02.02Market approach to valuation of property.
64:03:01:02.03Income approach to valuation of property.
64:03:01:03Assessors shall compare and correlate value
64:03:01:04Cost approach -- Obsolescence.
64:03:01:05Appraiser must obtain reliable information.
64:03:01:06Appraiser must establish a uniform procedure.
64:03:01:07Adjustment variables to be considered in a
64:03:01:08Procedure for urban land appraisal.
64:03:01:09Urban tax maps.
64:03:01:11Steps in an urban land appraisal.
64:03:01:12Estimating commercial land values.
64:03:01:13Land residual technique.
64:03:01:14Appraised value calculated on a unit basis.
64:03:01:15Lot depth may vary.
64:03:01:16To obtain full value of each lot or parcel.
64:03:01:17Adjusted front foot method.
64:03:01:18Effective front foot method.
64:03:01:19Corner influence.
64:03:01:20Corner influence table.
64:03:01:21Corner influence factor calculation.
64:03:01:22Unit values of unsubdivided
64:03:01:23Establishingrurban
64:03:01:24Age-life depreciation.
64:03:01:25Transferred to
64:03:01:26Buildings with deferred maintenance.
64:03:01:27Enhancement due to major alteration or
64:03:01:28Transferred to
64:03:01:29Over improvement obsolescence.
64:03:01:30Obsolescence for income producing properties.