64:04:04:04Depreciation
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- Property Tax Administrative RulesEffective
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