South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:02:01:01 — Definitions

Terms used in this chapter mean:
(1) "Department,"
the Department of Revenue;
( 2 ) "IAAO," the
International Association of Assessing Officers;
(3) "Outside
certified appraiser assessor," an appraiser or assessor certified or
licensed by another state or by another South Dakota state agency, board, or
commission;
(4) "Secretary,"
the secretary of revenue.

Last amended: Source: 1 SDR 65, effective March 20, 1975; 3 SDR 10, effective August 17, 1976; 5 SDR 60, effective January 25, 1979; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 30 SDR 58, effective November 5, 2003; 38 SDR 122, effective January 17, 2012 ; 47 SDR 71, effective December 10, 2020 . General Authority: SDCL

Source: official text