ARSD § 64:04:01:31 — Establishing equalization factor

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64:04:01:31. Establishing
equalization factor. For the department to accurately establish the
equalization factors, each county shall supply the following information no
later than January 1 of the year the factor is to be established:
(1) Summary of changes made to assessments for
the current assessment year;
(2) Printout of county-wide abstract reflecting
changes made for the current assessment year;
(3) Printout or electronic file of sales for the
last assessment year showing current year assessment. If there are less than
fifteen sales of nonagricultural property, the county shall supply this same
information, for the number of years necessary to obtain the fifteen sales; and
(4) A county-wide printout of the land inventory
for assessed acres showing soil survey map units, capability rating used for
each map unit, dollar values and acres for each map unit for the current
assessment year.