South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:04 - Assessor's handbook
Chapter 64:04:04 - Appraisal of Buildings
Section 64:04:04:07 - Replacement costs - Adds and deducts
Universal Citation: SD Admin Rules 64:04:04:07
Current through Register Vol. 51, page 43, September 23, 2024
Replacement costs for a residential building shall be expressed as so many dollars per square foot of area of building. Important variations in base specifications of an individual building shall be accounted for by additions to or deductions from the base replacement cost.
General Authority: SDCL 10-1-16.1.
Law Implemented: SDCL 10-6-33.
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