South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:04:01:30 — Repealed

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64:04:01:30. Assessing
agricultural land when there are less than fifteen arms-length transactions.
Repealed.

Last amended: Source: 29 SDR 177, effective July 2, 2003; 32 SDR 69, effective November 7, 2005; repealed, 37 SDR 69, effective October 19, 2010. 64:04:01:30.01 . Director of equalization permitted to make adjustments to values when using productivity valuation to establish value. The county director of equalization may adjust values when using the productivity valuation method of valuing agricultural land. The adjustments shall be made equitably and uniformly. Any adjustment made shall be based on documented

Source: official text