§ 64:04:04:04

ARSD 64:04:04:04

Depreciation tables may be used.

Effective Dec 10, 202047 SDR 71Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:01:25 , 47 SDR 71, effective December 10, 2020 . | General Authority: SDCL 10-1-16.1. | Law Implemented: SDCL 10-6-33 .

64 : 04 : 04 : 04 . Depreciation tables may be used. Existing depreciation tables may be used to estimate physical loss in value provided the tables have been adjusted to fit the local market by a comparison of sales and appraisal of comparable properties.

Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:01:25 , 47 SDR 71, effective December 10, 2020 .

General Authority: SDCL 10-1-16.1.

Law Implemented: SDCL 10-6-33 .