South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:05:01:03 — Sales proven unusable to be mailed to department

64:05:01:03. Sales proven unusable to be mailed to
department. Any abstracted sale proven to be unusable in the sales ratio
study through the verification process for the reasons listed in SDCL 10-11-56 shall be mailed to the department, marked as a reject. Documentation of a rejected sale must be on file in the office of the director of equalization.

Last amended: Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990. General Authority: SDCL 10-1-17 , 10-11-54. Law Implemented: SDCL 10-11-55 , 10-11-56. Rule 64:05:01:03.01 Exclusion from sales ratio study -- Change in use. 64:05:01:03.01. Exclusion from sales ratio study -- Change in use. To exclude a sale from the sales ratio study because of a change in the use of the property between the legal assessment date and the date of the sal

Source: official text