64:04:04:10Current
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- Property Tax Administrative RulesEffective
cost and local multipliers. Current cost and local multipliers must be applied to the base cost figures to adjust local costs to reflect recent increases or decreases in labor and materials for that area or any other given area.
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 § 64:03:03:11, 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