64:04:04:04Depreciation
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
tables may be used. Existing depreciation tables may be used to estimate physical loss in value provided the tables have been adjusted to fit the local market by a comparison of sales and appraisal of comparable properties.
Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:01:25, 47 SDR 71, effective December 10, 2020.
General Authority
Law Implemented
- SDCL 10-6-33 ↗Amended by SB70 (2021) — revise and reorganize certain provisions regarding the assessment of property fo