64:04:04:08Base
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- Property Tax Administrative RulesEffective
replacement cost. Base unit cost figures used in arriving at full and true values for commercial and industrial properties must be taken from the most recent base cost information.
Source: 4 SDR 5, effective August 9, 1977; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:03:09, 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