64:05:01:02.  Directors to record sales information. County directors shall record sales information on real estate sales cards for each real estate sale and on mobile home sales cards for each mobile home sale. Such information shall be taken from real estate transfer forms furnished monthly by the county register of deeds and the mobile home sales cards furnished by the department.

          Source: 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 19 SDR 42, effective September 29, 1992; 30 SDR 58, effective November 5, 2003.

          General Authority:SDCL 10-1-17.

          Law Implemented:SDCL 10-11-55.

          64:05:01:02.01.  Annual sales ratio audit. The director of equalization may adjust the selling price of a property for the annual sales ratio audit if the real estate sale or transfer form or the mobile home sale or transfer form is accompanied by documentation showing special and unique financing or that personal property was included in the sale.

          Source: 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992.

          General Authority:SDCL 10-6-33.13.

          Law Implemented:SDCL 10-11-54.