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 for tax purposes pursuant to SDCL chapter 10-6.

Reference: South Dakota Real Estate Appraisal Manual, 2015 edition. Copies are free of charge to persons appraising property for tax purposes. Copies are available at the Department of Revenue, 445 East Capitol Avenue, Pierre, South Dakota 57501.

Source: 24 SDR 180, effective July 1, 1998; 27 SDR 147, effective July 8, 2001; 28 SDR 178, effective July 1, 2002; 29 SDR 177, effective July 2, 2003; 30 SDR 211, effective July 1, 2004; 32 SDR 58, effective October 25, 2005; 33 SDR 67, effective October 24, 2006; 34 SDR 93, effective October 17, 2007; 35 SDR 88, effective October 27, 2008; 37 SDR 69, effective October 19, 2010; 38 SDR 122, effective January 17, 2012; 39 SDR 123, effective January 17, 2013; 40 SDR 129, effective January 16, 2014; 41 SDR 108, effective January 5, 2015; 42 SDR 98, effective January 5, 2016.

General Authority: SDCL 10-1-16.1.

Law Implemented: SDCL 10-1-16.1.

Prior versions effective: 2015-01-05, 2014-01-16.