S.D. Admin. R. 64:05:01:03

Current through Register Vol. 51, page 64, December 9, 2024

Section 64:05:01:03 - Sales proven unusable to be mailed to department

Any abstracted sale proven to be unusable in the sales ratio study through the verification process for the reasons listed in SDCL 10-11-56 shall be mailed to the department, marked as a reject. Documentation of a rejected sale must be on file in the office of the director of equalization.

S.D. Admin. R. 64:05:01:03

4 SDR 5, effective 8/7/1977; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 17 SDR 4, effective 7/18/1990.

General Authority: SDCL 10-1-17, 10-11-54.

Law Implemented: SDCL 10-11-55, 10-11-56.