South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:04 - Assessor's handbook
Chapter 64:04:04 - Appraisal of Buildings
- Section 64:04:04:01 - Cost approach to valuation of property
- Section 64:04:04:02 - Residential real estate appraisal guide
- Section 64:04:04:03 - Commercial real estate appraisal guide
- Section 64:04:04:04 - Depreciation tables may be used
- Section 64:04:04:05 - Functional and external obsolescence allowances
- Section 64:04:04:06 - Replacement cost data - Obsolescence
- Section 64:04:04:07 - Replacement costs - Adds and deducts
- Section 64:04:04:08 - Base replacement cost
- Section 64:04:04:09 - Variations in base costs
- Section 64:04:04:10 - Current cost and local multipliers
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