South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:04 - Assessor's handbook
Chapter 64:04:04 - Appraisal of Buildings
Section 64:04:04:02 - Residential real estate appraisal guide
Universal Citation: SD Admin Rules 64:04:04:02
Current through Register Vol. 51, page 43, September 23, 2024
As incorporated in § 64:04:04:01, the standard real estate appraisal guides for use by all directors of equalization in the state for appraisal of residential structures and mobile home property by the replacement cost method to determine full and true value for tax purposes pursuant to chapter 10-6 and 10-9 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.
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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