64:05:01:08Sales
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Rulemaking activity
- Property Tax Administrative RulesEffective
included in analysis. A director of equalization and the department may only consider sales transactions which have been filed with the register of deeds prior to the legal assessment date for the assessment year in issue.
Source: 27 SDR 9, effective August 7, 2000; transferred from § 64:04:01:21, 47 SDR 71, effective December 10, 2020.