South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:05:01:05 — Real estate sales cards and mobile home sales cards to show assessed value

64:05:01:05. Real estate sales cards and mobile home sales
cards to show assessed value. Real estate sales cards must show the
assessed value of that property based on the assessment of the property for the
assessment year in which the sale took place. Mobile home sales cards must show
the assessed value of the mobile home based on the current year assessment
prior to adjustments for late listing penalties or proration.
For sales with instrument date of more than five years, and
with verified selling price of more than one dollar and stated consideration of
more than one dollar, the current year assessed value may be used, with the one
dollar sale or current assessed value noted on the sales card information.

Last amended: Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 29 SDR 177, effective July 1, 2003. General Authority: SDCL 10-1-17. Law Implemented: SDCL 10-11-55. Rule 64:05:01:05.01 Repealed. 64:05:01:05.01. Compliance audit. Repealed. Source: 17 SDR 4, effective July 18, 1990; 20 SDR 210, effective July 1, 1994; 21 SDR 219, effective July 1, 1995;

Source: official text