S.D. Admin. R. 64:05:01:08

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

Section 64:05:01:08 - Sales included in analysis

A director of equalization and the Department of Revenue 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.

S.D. Admin. R. 64:05:01:08

Transferred from 64:04:01:21 47 SDR 071, effective 12/10/2020

General Authority: SDCL 10-1-16.1.

Law Implemented: SDCL 10-1-15, 10-1-16, 10-6-2.