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South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:04:04:05

Functional and external obsolescence allowances

Official textsdlegislature.gov

64 : 04 : 04 : 05 . Functional and external obsolescence allowances. Functional and external obsolescence allowances m ust be estimated by analyzing the market value using the income or sales comparison approaches.
The estimate of value obtained by either approach, when compared to the value obtained by the cost approach, indicates the degree of obsolescence present.

Last amended: Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 29 SDR 177, effective July 2, 2003; transferred from § 64:03:01:28 , 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  11. 64:26:04:01 · Repealed
  12. 64:26:04:02 · Repealed
  13. 64:26:04:03 · Repealed
  14. 64:26:04:04 · Repealed
  15. 64:26:04:05 · Repealed
  16. 64:26:04:06 · Repealed
  17. 64:26:04:07 · Repealed
  18. 64:26:04:08 · Repealed
  19. 64:26:04:09 · Repealed
  20. 64:26:04:10 · Repealed
  21. 64:26:04:11 · Repealed
  22. 64:26:04:12 · Repealed
  23. 64:26:04:13 · Repealed
  24. 64:26:04:14 · Repealed
  25. 64:26:04:15 · Repealed
  26. 64:26:04:16 · Repealed
  27. 64:26:04:17 · Repealed
  28. 64:26:04:18 · Repealed
  29. 64:26:04:19 · Repealed
  30. 64:26:04:20 · Repealed
  31. 64:26:04:21 · Repealed
  32. 64:26:04:22 · Repealed
  33. 64:26:04:23 · Repealed
  34. 64:26:04:24 · Repealed
  35. 64:26:04:25 · Repealed
  36. 64:26:04:26 · Repealed
  37. 64:26:04:27 · Repealed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  40. 64:28:04:02 · Repealed
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