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Rule 64:03 PROPERTY TAX

ARTICLE 64:03

PROPERTY TAX

Chapter

64:03:01             Urban appraisal.

64:03:02             Residential building appraisal.

64:03:03             Commercial building appraisal.

64:03:04             Rural appraisal manual, Repealed.

64:03:05             Property tax relief, Repealed.



CHAPTER 64:03:01

 

URBAN APPRAISAL

 

 

Section

64:03:01:01        Repealed.

64:03:01:02        Repealed.

64:03:01:02.01   Transferred.

64:03:01:02.02   Repealed.

64:03:01:02.03   Repealed.

64:03:01:03        Repealed.

64:03:01:04        Repealed.

64:03:01:05        Repealed.

64:03:01:06        Repealed.

64:03:01:07        Repealed.

64:03:01:08        Repealed.

64:03:01:09        Repealed.

64:03:01:10        Repealed.

64:03:01:11        Repealed.

64:03:01:12        Repealed.

64:03:01:13        Repealed.

64:03:01:14        Repealed.

64:03:01:15        Repealed.

64:03:01:16        Repealed.

64:03:01:17        Repealed.

64:03:01:18        Repealed.

64:03:01:19        Repealed.

64:03:01:20        Repealed.

64:03:01:21        Repealed.

64:03:01:22        Repealed.

64:03:01:23        Repealed.

64:03:01:24        Repealed.

64:03:01:25        Transferred.

64:03:01:26        Repealed.

64:03:01:27        Repealed.

64:03:01:28        Transferred.

64:03:01:29        Repealed.

64:03:01:30        Repealed.

 

 



Rule 64:03:01:01 Repealed.

          64:03:01:01.  Definitions.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:02 Repealed.

          64:03:01:02.  Assessors shall consider three approaches to value.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:02.01 Transferred.

          64:03:01:02.01.  Transferred to § 64:04:04:01.

 



Rule 64:03:01:02.02 Repealed.

          64:03:01:02.02.  Market approach to valuation of property.Repealed.

          Source: 16 SDR 76, effective November 1, 1989; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:02.03 Repealed.

          64:03:01:02.03.  Income approach to valuation of property.Repealed.

          Source: 16 SDR 76, effective November 1, 1989; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:03 Repealed.

          64:03:01:03.  Assessors shall compare and correlate value estimates.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:04 Repealed.

          64:03:01:04.  Cost approach -- Obsolescence.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:05 Repealed.

          64:03:01:05.  Appraiser must obtain reliable information.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:06 Repealed.

          64:03:01:06.  Appraiser must establish a uniform procedure.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:07 Repealed.

          64:03:01:07.  Adjustment variables to be considered in a market value appraisal.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:08 Repealed.

          64:03:01:08.  Procedure for urban land appraisal.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:09 Repealed.

          64:03:01:09.  Urban tax maps.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:10 Repealed.

          64:03:01:10.Unit land value maps.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:11 Repealed.

          64:03:01:11.  Steps in an urban land appraisal.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:12 Repealed.

          64:03:01:12.  Estimating commercial land values.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:13 Repealed.

          64:03:01:13.  Land residual technique.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:14 Repealed.

          64:03:01:14.  Appraised value calculated on a unit basis.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:15 Repealed.

          64:03:01:15.  Lot depth may vary.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:16 Repealed.

          64:03:01:16.  To obtain full value of each lot or parcel.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:17 Repealed.

          64:03:01:17.  Adjusted front foot method.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; repealed, 7 SDR 30, effective October 5, 1980.



Rule 64:03:01:18 Repealed.

          64:03:01:18.  Effective front foot method.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:19 Repealed.

          64:03:01:19.  Corner influence.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:20 Repealed.

          64:03:01:20.  Corner influence table.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:21 Repealed.

          64:03:01:21.  Corner influence factor calculation.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:22 Repealed.

          64:03:01:22.  Unit values of unsubdivided land.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:23 Repealed.

          64:03:01:23.  Establishingrurban land base values.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:24 Repealed.

          64:03:01:24.  Age-life depreciation.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:25 Transferred.

          64:03:01:25.  Transferred to § 64:04:04:04.

 



Rule 64:03:01:26 Repealed.

          64:03:01:26.  Buildings with deferred maintenance.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:27 Repealed.

          64:03:01:27.  Enhancement due to major alteration or modernization.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:28 Transferred.

          64:03:01:28.  Transferred to § 64:04:04:05.

 



Rule 64:03:01:29 Repealed.

          64:03:01:29.  Over improvement obsolescence.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:01:30 Repealed.

          64:03:01:30.  Obsolescence for income producing properties.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



CHAPTER 64:03:02

 

RESIDENTIAL BUILDING APPRAISAL

 

 

Section

64:03:02:01        Repealed.

64:03:02:02        Repealed.

64:03:02:03        Repealed.

64:03:02:04        Transferred.

64:03:02:05        Repealed.

64:03:02:06        Repealed.

64:03:02:07        Transferred.

64:03:02:08        Repealed.

64:03:02:09        Repealed.

 

 



Rule 64:03:02:01 Repealed.

          64:03:02:01.  Definitions.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:02:02 Repealed.

          64:03:02:02.  All evidences of value shall be considered.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:02:03 Repealed.

          64:03:02:03.  Initial approach to building appraisal.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:02:04 Transferred.

          64:03:02:04.  Transferred to § 64:04:04:06.

 



Rule 64:03:02:05 Repealed.

          64:03:02:05.  Appraiser shall classify structure.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; repealed, 12 SDR 11, effective January 12, 1986.



Rule 64:03:02:06 Repealed.

          64:03:02:06.  Grades of residential buildings.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; repealed, 12 SDR 11, effective January 12, 1986.



Rule 64:03:02:07 Transferred.

          64:03:02:07.  Transferred to § 64:04:04:07.

 



Rule 64:03:02:08 Repealed.

          64:03:02:08.  Calculation of replacement cost.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:02:09 Repealed.

          64:03:02:09.  Building front is measured first.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



CHAPTER 64:03:03

 

COMMERCIAL BUILDING APPRAISAL

 

 

Section

64:03:03:01        Repealed.

64:03:03:02        Repealed.

64:03:03:03        Repealed.

64:03:03:04        Repealed.

64:03:03:05        Repealed.

64:03:03:06        Repealed.

64:03:03:07        Repealed.

64:03:03:08        Repealed.

64:03:03:09        Transferred.

64:03:03:10        Transferred.

64:03:03:11        Transferred.

 

 



Rule 64:03:03:01 Repealed.

          64:03:03:01.  Definitions.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:03:02 Repealed.

          64:03:03:02.  Field inspection -- Property card.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:03:03 Repealed.

          64:03:03:03.  Calculation of ground area.Repealed.

          Source: 4 SDR 5, effective August 6, 1977; repealed, 12 SDR 111, effective January 12, 1986.



Rule 64:03:03:04 Repealed.

          64:03:03:04.  Story height, floor area, and perimeter multipliers for buildings.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 12 SDR 111, effective January 12, 1986; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:03:05 Repealed.

          64:03:03:05.  Calculation of wall ratio.Repealed.

          Source: 4 SDR 5, effective August 6, 1977; repealed, 12 SDR 111, effective January 12, 1986.



Rule 64:03:03:06 Repealed.

          64:03:03:06.  Party wall deduction.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:03:07 Repealed.

          64:03:03:07.  Buildings of unequal height and depth.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:03:08 Repealed.

          64:03:03:08.  Table for computing party wall percentage.Repealed.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; repealed, 24 SDR 180, effective July 1, 1998.



Rule 64:03:03:09 Transferred.

          64:03:03:09.  Transferred to § 64:04:04:08.

 



Rule 64:03:03:10 Transferred.

          64:03:03:10.  Transferred to § 64:04:04:09.

 



Rule 64:03:03:11 Transferred.

          64:03:03:11.  Transferred to § 64:04:04:10.

 



Rule 64:03:04 RURAL APPRAISAL MANUAL

CHAPTER 64:03:04

RURAL APPRAISAL MANUAL

(Repealed, 24 SDR 180, effective July 1, 1998)



Rule 64:03:05 PROPERTY TAX RELIEF

CHAPTER 64:03:05

PROPERTY TAX RELIEF

(Repealed. 23 SDR 117, effective January 27, 1997)

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