South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:05:01:08 — Sales included in analysis

64 : 05 : 01 : 08 . Sales
included in analysis.
A director of equalization and the department may only consider sales
transactions which have been filed with the register of deeds prior to the
legal assessment date for the assessment year in issue.

Last amended: Source: 27 SDR 9, effective August 7, 2000; transferred from § 64:04:01:21 , 47 SDR 71, effective December 10, 2020 . General Authority: SDCL 10-1-16.1. Law Implemented: SDCL 10-1-15, 10-1-16, 10-6-2 .

Source: official text