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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:04:04:04

Depreciation tables may be used

Official textsdlegislature.gov

64 : 04 : 04 : 04 . Depreciation tables may be used.
Existing depreciation tables may be used to estimate physical loss in value provided the tables have been adjusted to fit the local market by a comparison of sales and appraisal of comparable properties.

Last amended: Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:01:25 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 .

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In this chapter (40 sections)
  1. 64:04:04:01 · Cost approach to valuation of property
  2. 64:04:04:02 · Residential real estate appraisal guide
  3. 64:04:04:03 · Commercial real estate appraisal guide
  4. 64:04:04:04 · Depreciation tables may be used
  5. 64:04:04:05 · Functional and external obsolescence allowances
  6. 64:04:04:06 · Replacement cost data -- Obsolescence
  7. 64:04:04:07 · Replacement costs -- Adds and deducts
  8. 64:04:04:08 · Base replacement cost
  9. 64:04:04:09 · Variations in base costs
  10. 64:04:04:10 · Current cost and local multipliers
  11. 64:26:04:01 · Repealed
  12. 64:26:04:02 · Repealed
  13. 64:26:04:03 · Repealed
  14. 64:26:04:04 · Repealed
  15. 64:26:04:05 · Repealed
  16. 64:26:04:06 · Repealed
  17. 64:26:04:07 · Repealed
  18. 64:26:04:08 · Repealed
  19. 64:26:04:09 · Repealed
  20. 64:26:04:10 · Repealed
  21. 64:26:04:11 · Repealed
  22. 64:26:04:12 · Repealed
  23. 64:26:04:13 · Repealed
  24. 64:26:04:14 · Repealed
  25. 64:26:04:15 · Repealed
  26. 64:26:04:16 · Repealed
  27. 64:26:04:17 · Repealed
  28. 64:26:04:18 · Repealed
  29. 64:26:04:19 · Repealed
  30. 64:26:04:20 · Repealed
  31. 64:26:04:21 · Repealed
  32. 64:26:04:22 · Repealed
  33. 64:26:04:23 · Repealed
  34. 64:26:04:24 · Repealed
  35. 64:26:04:25 · Repealed
  36. 64:26:04:26 · Repealed
  37. 64:26:04:27 · Repealed
  38. 64:26:04:28 · Federal income tax deductible -- Other income, privilege,…
  39. 64:28:04:01 · Application requirements when vehicle is purchased from…
  40. 64:28:04:02 · Repealed
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