South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:04:04:09 — Variations in base costs

64 : 04 : 04 : 09 . Variations
in base costs.
Additions to or deductions from the base replacement costs shall be made when
there are variations in the building under appraisal from the base
specifications to the applicable building quality.

Last amended: Source: 4 SDR 5, effective August 9, 1977; 7 SDR 30, effective October 5, 1980; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:03:10 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-6-33 .

Source: official text