Promulgation of rules

The secretary of the department may promulgate rules pursuant to chapter 1-26 concerning the: (1) Collection and tabulation of information required to determine median appraisal or sales assessment ratio, and coefficient of dispersion; (2) Criteria to be included in a compliance audit of assessment practices; (3) Conditions under which a certificate of compliance may be issued to a county; (4) Procedures for determining the valuation of agricultural buildings and structures; (5) Procedures for determining the valuation of dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages; (6) Application of cropland and noncropland income values; (7) Application of soil classification standards; and (8) Procedures for making adjustments to the value of agricultural land pursuant to §§ 10-6-127 to 10-6-132 , inclusive. Source: SL 1990, ch 71 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44 , § 13; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SDCL § 10-6-33.13; SL 2021, ch 44 , § 44; SL 2026, ch 41 , § 1.