ARSD Article 64:03 — PROPERTY TAX

REVENUE REVENUE

Chapter 64:03:01 Urban appraisal

ARSD 64:03:01:01 Repealed

Definitions.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

ARSD 64:03:01:02 Repealed

Assessors shall consider three approaches to value.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

ARSD 64:03:01:02.01 Transferred

Transferred to § 64:04:04:01** .

ARSD 64:03:01:02.02 Repealed

Market approach to valuation of property.** Repealed.

History

• Source: 16 SDR 76, effective November 1, 1989; repealed, 24 SDR 180, effective July 1, 1998.

ARSD 64:03:01:02.03 Repealed

Income approach to valuation of property.** Repealed.

History

• Source: 16 SDR 76, effective November 1, 1989; repealed, 24 SDR 180, effective July 1, 1998.

ARSD 64:03:01:03 Repealed

Assessors shall compare and correlate value estimates.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

ARSD 64:03:01:04 Repealed

Cost approach -- Obsolescence.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

ARSD 64:03:01:05 Repealed

Appraiser must obtain reliable information.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

ARSD 64:03:01:06 Repealed

Appraiser must establish a uniform procedure.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

ARSD 64:03:01:07 Repealed

Adjustment variables to be considered in a market value appraisal.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

ARSD 64:03:01:08 Repealed

Procedure for urban land appraisal.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.

ARSD 64:03:01:09 Repealed

Urban tax maps.** Repealed.

History

• 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.

ARSD 64:03:01:10 Repealed

Unit land value maps.** Repealed.

History

• 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.

ARSD 64:03:01:11 Repealed

Steps in an urban land appraisal.** Repealed.

History

• 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.

ARSD 64:03:01:12 Repealed

Estimating commercial land values.** Repealed.

History

• 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.

ARSD 64:03:01:13 Repealed

Land residual technique.** Repealed.

History

• 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.

ARSD 64:03:01:14 Repealed

Appraised value calculated on a unit basis.** Repealed.

History

• 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.

ARSD 64:03:01:15 Repealed

Lot depth may vary.** Repealed.

History

• 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.

ARSD 64:03:01:16 Repealed

To obtain full value of each lot or parcel.** Repealed.

History

• 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.

ARSD 64:03:01:17 Repealed

Adjusted front foot method.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; repealed, 7 SDR 30, effective October 5, 1980.

ARSD 64:03:01:18 Repealed

Effective front foot method.** Repealed.

History

• 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.

ARSD 64:03:01:19 Repealed

Corner influence.** Repealed.

History

• 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.

ARSD 64:03:01:20 Repealed

Corner influence table.** Repealed.

History

• 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.

ARSD 64:03:01:21 Repealed

Corner influence factor calculation.** Repealed.

History

• 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.

ARSD 64:03:01:22 Repealed

Unit values of unsubdivided land.** Repealed.

History

• 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.

ARSD 64:03:01:23 Repealed

Establishingrurban land base values.** Repealed.

History

• 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.

ARSD 64:03:01:24 Repealed

Age-life depreciation.** Repealed.

History

• 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.

ARSD 64:03:01:25 Transferred

Transferred to § 64:04:04:04** .

ARSD 64:03:01:26 Repealed

Buildings with deferred maintenance.** Repealed.

History

• 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.

ARSD 64:03:01:27 Repealed

Enhancement due to major alteration or modernization.** Repealed.

History

• 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.

ARSD 64:03:01:28 Transferred

Transferred to § 64:04:04:05** .

ARSD 64:03:01:29 Repealed

Over improvement obsolescence.** Repealed.

History

• 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.

ARSD 64:03:01:30 Repealed

Obsolescence for income producing properties.** Repealed.

History

• 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.

Chapter 64:03:02 Residential building appraisal

ARSD 64:03:02:01 Repealed

Definitions.** Repealed.

History

• 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.

ARSD 64:03:02:02 Repealed

All evidences of value shall be considered.** Repealed.

History

• 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.

ARSD 64:03:02:03 Repealed

Initial approach to building appraisal.** Repealed.

History

• 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.

ARSD 64:03:02:04 Transferred

Transferred to § 64:04:04:06** .

ARSD 64:03:02:05 Repealed

Appraiser shall classify structure.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; repealed, 12 SDR 11, effective January 12, 1986.

ARSD 64:03:02:06 Repealed

Grades of residential buildings.** Repealed.

History

• Source: 4 SDR 5, effective August 7, 1977; repealed, 12 SDR 11, effective January 12, 1986.

ARSD 64:03:02:07 Transferred

Transferred to § 64:04:04:07** .

ARSD 64:03:02:08 Repealed

Calculation of replacement cost.** Repealed.

History

• 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, effective July 1, 1998.

ARSD 64:03:02:09 Repealed

Building front is measured first.** Repealed.

History

• 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.

Chapter 64:03:03 Commercial building appraisal

ARSD 64:03:03:01 Repealed

Definitions.** Repealed.

History

• 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.

ARSD 64:03:03:02 Repealed

Field inspection -- Property card.** Repealed.

History

• 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.

ARSD 64:03:03:03 Repealed

Calculation of ground area.** Repealed.

History

• Source: 4 SDR 5, effective August 6, 1977; repealed, 12 SDR 111, effective January 12, 1986.

ARSD 64:03:03:04 Repealed

Story height, floor area, and perimeter multipliers for buildings.** Repealed.

History

• 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, effective July 1, 1998.

ARSD 64:03:03:05 Repealed

Calculation of wall ratio.** Repealed.

History

• Source: 4 SDR 5, effective August 6, 1977; repealed, 12 SDR 111, effective January 12, 1986.

ARSD 64:03:03:06 Repealed

Party wall deduction.** Repealed.

History

• 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.

ARSD 64:03:03:07 Repealed

Buildings of unequal height and depth.** Repealed.

History

• 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.

ARSD 64:03:03:08 Repealed

Table for computing party wall percentage.** Repealed.

History

• 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.

ARSD 64:03:03:09 Transferred

Transferred to § 64:04:04:08** .

ARSD 64:03:03:10 Transferred

Transferred to § 64:04:04:09** .

ARSD 64:03:03:11 Transferred

Transferred to § 64:04:04:10** .

Chapter 64:03:04 Rural appraisal manual, Repealed

ARSD 64:03:04 Repealed chapter

CHAPTER 64:03:04

RURAL APPRAISAL MANUAL

(Repealed, 24 SDR 180, effective July 1, 1998)

Chapter 64:03:05 Property tax relief, Repealed

ARSD 64:03:05 Repealed chapter

CHAPTER 64:03:05

PROPERTY TAX RELIEF

(Repealed. 23 SDR 117, effective January 27, 1997)