<html> <head> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 15 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; text-align:justify; font-size:12.0pt; font-family:"Times New Roman",serif; color:black;} a:link, span.MsoHyperlink {color:blue; text-decoration:underline;} a:visited, span.MsoHyperlinkFollowed {color:purple; text-decoration:underline;} .MsoChpDefault {font-size:10.0pt; color:black;} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US link=blue vlink=purple> <div class=WordSection1> <p class=MsoNormal align=center style='text-align:center'><b>CHAPTER 64:04:01</b></p> <p class=MsoNormal align=center style='text-align:center'>&nbsp;</p> <p class=MsoNormal align=center style='text-align:center'><b>GENERAL PROVISIONS</b></p> <p class=MsoNormal align=center style='text-align:center'>&nbsp;</p> <p class=MsoNormal align=center style='text-align:center'>&nbsp;</p> <p class=MsoNormal>Section</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:01">64:04:01:01</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:02">64:04:01:02</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:03">64:04:01:03</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:04">64:04:01:04</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Notice of assessments to taxpayer.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:04.01">64:04:01:04.01</a>&nbsp;&nbsp; Time limitation for submission of information to the secretary.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:04.02">64:04:01:04.02</a>&nbsp;&nbsp; Submission of information required -- Deadline for submission.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:05">64:04:01:05</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:06">64:04:01:06</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:06.01">64:04:01:06.01</a>&nbsp;&nbsp; Certificate of value.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:07">64:04:01:07</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:08">64:04:01:08</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:09">64:04:01:09</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property cards required -- Must show full and true value.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:10">64:04:01:10</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:11">64:04:01:11</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:12">64:04:01:12</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:13">64:04:01:13</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Real estate abstract classes.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:13.01">64:04:01:13.01</a>&nbsp;&nbsp; Mobile home property abstract type.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:13.02">64:04:01:13.02</a>&nbsp;&nbsp; Selection of owner-occupied single-family dwelling.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:13.03">64:04:01:13.03</a>&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:13.04">64:04:01:13.04</a>&nbsp;&nbsp; Classification by equalization director.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:13.05">64:04:01:13.05</a>&nbsp;&nbsp; Owner-occupied single-family dwelling abstract class.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:13.06">64:04:01:13.06</a>&nbsp;&nbsp; Notification of property owner.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:14">64:04:01:14</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:15">64:04:01:15</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:16">64:04:01:16</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:17">64:04:01:17</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:18">64:04:01:18</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:19">64:04:01:19</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:20">64:04:01:20</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; South Dakota Real Estate Appraisal Manual.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:21">64:04:01:21</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:22">64:04:01:22</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:23">64:04:01:23</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:24">64:04:01:24</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal><a href="DisplayRule.aspx?Rule=64:04:01:25">64:04:01:25</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal style='margin-left:2.3in;text-indent:-2.3in'><a href="DisplayRule.aspx?Rule=64:04:01:26">64:04:01:26</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Definition of manufactured and mobile home dealer's inventory.</p> <p class=MsoNormal style='margin-left:2.3in;text-indent:-2.3in'><a href="DisplayRule.aspx?Rule=64:04:01:27">64:04:01:27</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal style='margin-left:2.3in;text-indent:-2.3in'><a href="DisplayRule.aspx?Rule=64:04:01:28">64:04:01:28</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Form required for opt out resolution.</p> <p class=MsoNormal style='margin-left:2.3in;text-indent:-2.3in'><a href="DisplayRule.aspx?Rule=64:04:01:29">64:04:01:29</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal style='margin-left:2.3in;text-indent:-2.3in'><a href="DisplayRule.aspx?Rule=64:04:01:30">64:04:01:30</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repealed.</p> <p class=MsoNormal style='margin-left:1.3in;text-indent:-1.3in'><a href="DisplayRule.aspx?Rule=64:04:01:30.01">64:04:01:30.01</a>&nbsp;&nbsp; Director of equalization permitted to make adjustments to values when using productivity valuation to establish value.</p> <p class=MsoNormal style='margin-left:2.3in;text-indent:-2.3in'><a href="DisplayRule.aspx?Rule=64:04:01:31">64:04:01:31</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Establishing equalization factor.</p> <p class=MsoNormal style='margin-left:1.3in;text-indent:-1.3in'><a href="DisplayRule.aspx?Rule=64:04:01:31.01">64:04:01:31.01</a>&nbsp;&nbsp; Department to review adjustments for consideration in determining equalization factor.</p> <p class=MsoNormal style='margin-left:2.3in;text-indent:-2.3in'><a href="DisplayRule.aspx?Rule=64:04:01:32">64:04:01:32</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred.</p> <p class=MsoNormal style='margin-left:2.3in;text-indent:-2.3in'><a href="DisplayRule.aspx?Rule=64:04:01:33">64:04:01:33</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred.</p> <p class=MsoNormal style='margin-left:2.3in;text-indent:-2.3in'><a href="DisplayRule.aspx?Rule=64:04:01:34">64:04:01:34</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred</p> <p class=MsoNormal style='margin-left:2.3in;text-indent:-2.3in'><a href="DisplayRule.aspx?Rule=64:04:01:35">64:04:01:35</a>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Transferred.</p> <p class=MsoNormal>Appendix A&nbsp; Property Registration Forms.</p> <p class=MsoNormal style='margin-left:.9in;text-indent:-.9in'>Appendix B&nbsp; Guide for Appraising Registered Mobile Homes, repealed, 19 SDR 42, effective September 29, 1992.</p> <p class=MsoNormal>Appendix C&nbsp; Certificate of Value, repealed, 26 SDR 18, effective August 19, 1999.</p> <p class=MsoNormal style='margin-left:.9in;text-indent:-.9in'>Appendix D&nbsp; Abandoned Mobile/Manufactured Home Forms, transferred, 35 SDR 88, effective October 27, 2008.</p> <p class=MsoNormal>&nbsp;</p> <p class=MsoNormal>&nbsp;</p> </div> </body> </html>