64:05:01:08.  Sales included in analysis. A director of equalization and the department may only consider sales transactions which have been filed with the register of deeds prior to the legal assessment date for the assessment year in issue.

          Source: 27 SDR 9, effective August 7, 2000; transferred from § 64:04:01:21, 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-1-16.1.

          Law Implemented: SDCL 10-1-15, 10-1-16, 10-6-2.