§ 64:04:04:08

ARSD 64:04:04:08

Base replacement cost.

Effective Dec 10, 202047 SDR 71Source: 4 SDR 5, effective August 9, 1977; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:03:09 , 47 SDR 71, effective December 10, 2020 . | General Authority: SDCL 10-1-16.1. | Law Implemented: SDCL 10-6-33 .

64 : 04 : 04 : 08 . Base replacement cost. Base unit cost figures used in arriving at full and true values for commercial and industrial properties must be taken from the most recent base cost information.

Source: 4 SDR 5, effective August 9, 1977; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; transferred from § 64:03:03:09 , 47 SDR 71, effective December 10, 2020 .

General Authority: SDCL 10-1-16.1.

Law Implemented: SDCL 10-6-33 .