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
Current through Register Vol. 51, page 43, September 23, 2024
The standard appraisal guides for use by all directors of equalization in the state for cost approach calculations for valuation of residential and non-residential property are:
(1) the Marshall and Swift Residential Cost Handbook and the Marshall Valuation Service; and
(2) the Vanguard Real Property Appraisal Manual.
General Authority: SDCL 10-1-16.1.
Law Implemented: SDCL 10-1-16.1.
The Marshall and Swift Residential Cost Handbook and the Marshall Valuation Service may be obtained from Core Logic, 40 Pacifica, Irvine California 92618. The price of the Marshall and Swift Residential Cost Handbook is $329.95. The price of the Marshall Valuation Service is $641.95.
The Vanguard Real Property Appraisal Manual may be obtained from Vanguard Appraisals, Inc., 1605 Sierra Court NE, Suite D, Cedar Rapids Iowa 52402. The price of the Vanguard Real Property Appraisal Manual is $50.