64:05:01:03.01Exclusion from sales ratio study -- Change in
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- Property Tax Administrative RulesEffective
use. To exclude a sale from the sales ratio study because of a change in the use of the property between the legal assessment date and the date of the sale, the change must increase or decrease the assessed value of the property by at least ten percent.
Source: 17 SDR 4, effective July 18, 1990.