South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:04:04:08 — Base replacement cost

64 : 04 : 04 : 08 . Base
replacement cost.
Base unit cost figures used in arriving at full and true values for commercial
and industrial properties must be taken from the most recent base cost
information.

Last amended: Source: 4 SDR 5, effective August 9, 1977; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:03:09 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 .

Source: official text