S.D. Admin. R. 64:05:01:03.01

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

Section 64:05:01:03.01 - Exclusion from sales ratio study - Change in 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.

S.D. Admin. R. 64:05:01:03.01

17 SDR 4, effective 7/18/1990.

General Authority: SDCL 10-11-54.

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