South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:05 - Sales ratio
Chapter 64:05:01 - General provisions
Section 64:05:01:08 - Sales included in analysis
Universal Citation: SD Admin Rules 64:05:01:08
Current through Register Vol. 50, page 114, March 25, 2024
A director of equalization and the Department of Revenue may only consider sales transactions which have been filed with the register of deeds prior to the legal assessment date for the assessment year in issue.
General Authority: SDCL 10-1-16.1.
Law Implemented: SDCL 10-1-15, 10-1-16, 10-6-2.
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