S.D. Admin. R. 64:04:01:20

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:04:01:20 - South Dakota Real Estate Appraisal Manual

The South Dakota Real Estate Appraisal Manual, in its entirety, is the standard real estate appraisal guide for the appraisal of property to determine market value for tax purposes pursuant to SDCL chapter 10-6.

24 SDR 180, effective 7/1/1998; 27 SDR 147, effective 7/8/2001; 28 SDR 178, effective 7/1/2002; 29 SDR 177, effective 7/2/2003; 30 SDR 211, effective 7/1/2004; 32 SDR 58, effective 10/25/2005; 33 SDR 67, effective 10/24/2006; 34 SDR 93, effective 10/17/2007; 35 SDR 88, effective 10/27/2008; 37 SDR 69, effective 10/19/2010; 38 SDR 122, effective 1/17/2012; 39 SDR 123, effective 1/17/2013; 40 SDR 129, effective 1/16/2014; 41 SDR 108, effective 1/5/2015; 42 SDR 98, effective 1/5/2016

General Authority: SDCL 10-1-16.1.

Law Implemented: SDCL 10-1-16.1.

South Dakota Real Estate Appraisal Manual, 2015 edition. Copies are free of charge to persons appraising property for tax purposes. Copies are available at the Department of Revenue, 445 East Capitol Avenue, Pierre, South Dakota 57501.