Rule 64:05:01:03.01 Exclusion from sales ratio study -- Change in use.
64:05:01:03.01. Exclusion from sales ratio study -- Change in
use. To exclude a sale from the sales ratio study because of a change in
the use of the property between the legal assessment date and the date of the
sale, the change must increase or decrease the assessed value of the property
by at least ten percent.
Source: 17 SDR 4, effective July 18, 1990.
General Authority:SDCL 10-11-54.
Law Implemented:SDCL 10-11-55, 10-11-56.
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