Definitions.
Effective Dec 10, 202047 SDR 71Source: 1 SDR 65, effective March 20, 1975; 3 SDR 10, effective August 17, 1976; 5 SDR 60, effective January 25, 1979; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 30 SDR 58, effective November 5, 2003; 38 SDR 122, effective January 17, 2012 ; 47 SDR 71, effective December 10, 2020 . | General Authority: SDCL 10-3-1.2. | Law Implemented: SDCL 10-3-1.1 , 10-3-1.2.
Terms used in this chapter mean:
- (1) "Department," the Department of Revenue;
- (2) "IAAO," the International Association of Assessing Officers;
- (3) "Outside certified appraiser assessor," an appraiser or assessor certified or licensed by another state or by another South Dakota state agency, board, or commission;
- (4) "Secretary," the secretary of revenue.
Source: 1 SDR 65, effective March 20, 1975; 3 SDR 10, effective August 17, 1976; 5 SDR 60, effective January 25, 1979; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 30 SDR 58, effective November 5, 2003; 38 SDR 122, effective January 17, 2012 ; 47 SDR 71, effective December 10, 2020 .
General Authority: SDCL 10-3-1.2.
Law Implemented: SDCL 10-3-1.1 , 10-3-1.2.
Prior versions effective: 2012-01-17.