South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:04 - Assessor's handbook
Chapter 64:04:04 - Appraisal of Buildings
Section 64:04:04:09 - Variations in base costs
Universal Citation: SD Admin Rules 64:04:04:09
Current through Register Vol. 51, page 43, September 23, 2024
Additions to or deductions from the base replacement costs shall be made when there are variations in the building under appraisal from the base specifications to the applicable building quality.
General Authority: SDCL 10-1-16.1.
Law Implemented: SDCL 10-6-33.
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