South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:04:04:07 — Replacement costs -- Adds and deducts

64 : 04 : 04 : 07 . Replacement
costs -- Adds and deducts. Replacement costs for a residential building must be
expressed as so many dollars per square foot of area of building. Important
variations in base specifications of an individual building must be accounted
for by additions to or deductions from the base replacement cost.

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 § 64:03:02:07 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 .

Source: official text