64:04:04:09Variations
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- Property Tax Administrative RulesEffective
in base costs. Additions to or deductions from the base replacement costs shall be made when there are variations in the building under appraisal from the base specifications to the applicable building quality.
Source: 4 SDR 5, effective August 9, 1977; 7 SDR 30, effective October 5, 1980; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:03:10, 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