South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:04:01:20 — South Dakota Real Estate Appraisal Manual

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.

Last amended: Source: 24 SDR 180, effective July 1, 1998; 27 SDR 147, effective July 8, 2001; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 30 SDR 211, effective July 1, 2004; 32 SDR 58, effective October 25, 2005; 33 SDR 67, effective October 24, 2006; 34 SDR 93, effective October 17, 2007; 35 SDR 88, effective October 27, 2008; 37 SDR 69, effective October 19, 2010; 38 SDR 122, effective January 17, 2012; 39 SDR 123, effective January 17, 2013; 40 SDR 129, effective January 16, 201

Source: official text