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.