64:04:01:04.01Time limitation for submission of information to the secretary.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- Property Tax Administrative RulesEffective
No information may be submitted to the secretary to establish or amend the equalization factor for an assessment year after January 1 of that assessment year unless specifically requested or approved by the secretary.
Source: 27 SDR 147, effective July 8, 2001.
General Authority
- SDCL 10-6-124 ↗Amended by HB1264 (2026) — eliminate the Agricultural Land Assessment Implementation and Oversight Advisory