South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:04 - Assessor's handbook
Chapter 64:04:04 - Appraisal of Buildings
Section 64:04:04:08 - Base replacement cost
Universal Citation: SD Admin Rules 64:04:04:08
Current through Register Vol. 51, page 43, September 23, 2024
Base unit cost figures used in arriving at full and true values for commercial and industrial properties shall be taken from the most recent base cost information.
General Authority: SDCL 10-1-16.1.
Law Implemented: SDCL 10-6-33.
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