South Dakota Administrative Code

Rule 64:03:02:03 Repealed. 64:03:02:03. Initial approach to building appraisal.Repealed. Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:03:02:04 Transferred. 64:03:02:04. Transferred to § 64:04:04:06.

Rule 64:03:02:05 Repealed. 64:03:02:05. Appraiser shall classify structure.Repealed. Source: 4 SDR 5, effective August 7, 1977; repealed, 12 SDR 11, effective January 12, 1986.

Rule 64:03:02:06 Repealed. 64:03:02:06. Grades of residential buildings.Repealed. Source: 4 SDR 5, effective August 7, 1977; repealed, 12 SDR 11, effective January 12, 1986.

Rule 64:03:02:07 Transferred. 64:03:02:07. Transferred to § 64:04:04:07.

Rule 64:03:02:08 Repealed. 64:03:02:08. Calculation of replacement cost.Repealed. Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effectiv…

Rule 64:03:02:09 Repealed. 64:03:02:09. Building front is measured first.Repealed. Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:03:03:01 Repealed. 64:03:03:01. Definitions.Repealed. Source: 4 SDR 5, effective August 7, 1977; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:03:03:02 Repealed. 64:03:03:02. Field inspection -- Property card.Repealed. Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:03:03:03 Repealed. 64:03:03:03. Calculation of ground area.Repealed. Source: 4 SDR 5, effective August 6, 1977; repealed, 12 SDR 111, effective January 12, 1986.

Rule 64:03:03:04 Repealed. 64:03:03:04. Story height, floor area, and perimeter multipliers for buildings.Repealed. Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 19…

Rule 64:03:03:05 Repealed. 64:03:03:05. Calculation of wall ratio.Repealed. Source: 4 SDR 5, effective August 6, 1977; repealed, 12 SDR 111, effective January 12, 1986.

Rule 64:03:03:06 Repealed. 64:03:03:06. Party wall deduction.Repealed. Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:03:03:07 Repealed. 64:03:03:07. Buildings of unequal height and depth.Repealed. Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:03:03:08 Repealed. 64:03:03:08. Table for computing party wall percentage.Repealed. Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:03:03:09 Transferred. 64:03:03:09. Transferred to § 64:04:04:08.

Rule 64:03:03:10 Transferred. 64:03:03:10. Transferred to § 64:04:04:09.

Rule 64:03:03:11 Transferred. 64:03:03:11. Transferred to § 64:04:04:10.

Rule 64:04:01:01 Repealed. 64:04:01:01. Definitions.Repealed. Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 20 SDR 134, effective February 22, 1994; 21 SDR 219, effective July 1, 1995; repealed,…

Rule 64:04:01:02 Repealed. 64:04:01:02. Property list to be filed with director.Repealed. Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:04:01:03 Repealed. 64:04:01:03. Statement of personal property.Repealed. Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:04:01:04 Notice of assessments to taxpayer. 64:04:01:04. Notice of assessments to taxpayer. The director shall send real estate notices to taxpayers on each parcel of property every year, even when there has been no change in property values. Assessment notices must inclu…

64:04:01:04.01. Time limitation for submission of information to the secretary. No information may be submitted to the secretary to establish or amend the equalization factor for an assessment year after January 1 of that assessment year unless specifically requested or approved …

64:04:01:04.02. Submission of information required -- Deadline for submission. On or before March 1 of each year, the director must provide information to the department for each parcel of property pursuant to this section. The information shall be provided as shown on the notice…

Rule 64:04:01:05 Repealed. 64:04:01:05. County land valuation map -- Contents.Repealed. Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:04:01:06 Repealed. 64:04:01:06. Sales ratio study -- Verification.Repealed. Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1,…

Rule 64:04:01:06.01 Certificate of value. 64:04:01:06.01. Certificate of value. The form for the certificate of value required by SDCL 7-9-7 and 10-13-40 is the PT-56. The form must include the following: (1) The name, current and new mailing addresses, and phone numbers of the b…

Rule 64:04:01:07 Repealed. 64:04:01:07. County board of equalization -- Notice of decision to taxpayer.Repealed. Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:04:01:08 Repealed. 64:04:01:08. Taxpayer notification of increase in assessment.Repealed. Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 19 SDR 42, effective September 29, 1992.

64:04:01:09. Property cards required -- Must show full and true value. A director shall prepare and maintain a property card for each property in the director's jurisdiction. The card shall show the full and true value of the property described. All property within the county mus…

Rule 64:04:01:10 Repealed. 64:04:01:10. Contents of rural property cards.Repealed. Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990.

Rule 64:04:01:11 Repealed. 64:04:01:11. Contents of urban property cards.Repealed. Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 17 SDR 4, effective July 18, 1990.

Rule 64:04:01:12 Repealed. 64:04:01:12. Property statement of absent or sick owner.Repealed. Source: 4 SDR 5, effective August 7, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:04:01:13 Real estate abstract classes. 64:04:01:13. Real estate abstract classes. Records pertaining to a property must contain the abstract class for that type of property. The following are the abstract classes for types of real estate established by the department: AG-…

Rule 64:04:01:13.01 Mobile home property abstract type. 64:04:01:13.01. Mobile home property abstract type. Records pertaining to registered mobile home property must contain the abstract class for that type of property. The abstract class for mobile home property is NA-M registe…

Rule 64:04:01:13.02 Selection of owner-occupied single-family dwelling. 64:04:01:13.02. Selection of owner-occupied single-family dwelling. Pursuant to SDCL 10-13-39, if an owner has more than one single-family dwelling, the owner may select one dwelling to be designated as owner…

Rule 64:04:01:13.03 Repealed. 64:04:01:13.03. Definition of owner. Repealed. Source: 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997; 28 SDR 69, effective November 21, 2001; SL 2017, ch 64, § 2, effective July 1, 2017.

Rule 64:04:01:13.04 Classification by equalization director. 64:04:01:13.04. Classification by equalization director. The director of equalization of the county where the dwelling is located shall determine if a property is to be classified as an owner-occupied single-family dwel…

Rule 64:04:01:13.05 Owner-occupied single-family dwelling abstract class. 64:04:01:13.05. Owner-occupied single-family dwelling abstract class. The abstract class, as specified in § 64:04:01:13, of owner-occupied single-family dwelling property shall be designated with -S. Source…

Rule 64:04:01:13.06 Notification of property owner. 64:04:01:13.06. Notification of property owner. If the owner-occupied classification is going to be removed from a property, the director of equalization shall notify the property owner. The director of equalization shall notify…

Rule 64:04:01:14 Repealed. 64:04:01:14. Personal property abstract types.Repealed. Source: 2 SDR 40, effective September 1, 1976; transferred from § 64:02:02:02, 4 SDR 35, effective December 22, 1977; repealed, 13 SDR 129, 13 SDR 134, effective July 1, 1987.

Rule 64:04:01:15 Repealed. 64:04:01:15. Solar heating and cooling.Repealed. Source: 2 SDR 40, effective December 8, 1975; transferred from § 64:02:02:03, 4 SDR 35, effective December 22, 1977; 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 2…

Rule 64:04:01:16 Repealed. 64:04:01:16. Commercial renewable resource energy systems.Repealed. Source: 5 SDR 60, effective January 25, 1979; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995; repealed, 24 SDR 180, effective July 1, 1998.

Rule 64:04:01:17 Transferred. 64:04:01:17. Transferred to § 64:04:04:02.

Rule 64:04:01:18 Transferred. 64:04:01:18. Transferred to § 64:04:04:03.

Rule 64:04:01:19 Repealed. 64:04:01:19. Mobile home appraisals.Repealed. Source: 17 SDR 4, effective July 18, 1990; repealed, 19 SDR 42, effective September 29, 1992.

Rule 64:04:01:20 South Dakota Real Estate Appraisal Manual. 64:04:01:20. South Dakota Real Estate Appraisal Manual. The South Dakota Real Estate Appraisal Manual, in its entirety, is the standard real estate appraisal guide for the appraisal of property to determine market value …

Rule 64:04:01:21 Transferred. 64:04:01:21. Transferred to § 64:05:01:08.

Rule 64:04:01:22 Repealed. 64:04:01:22. Definitions. Repealed. Source: 27 SDR 9, effective August 7, 2000; 29 SDR 177, effective July 1, 2003; 32 SDR 58, effective October 25, 2005; repealed, 37 SDR 69, effective October 19, 2010.

Rule 64:04:01:23 Repealed. 64:04:01:23. Agricultural land must be tested to determine if it is NA-Z. Repealed. Source: 27 SDR 9, effective August 7, 2000; repealed, 37 SDR 69, effective October 19, 2010.