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     10-6-33.13.   Promulgation of rules--Purposes. The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning the:
             (1)      Collection and tabulation of information required to determine median appraisal or sales assessment ratio, and coefficient of dispersion;
             (2)      Criteria to be included in a compliance audit of assessment practices;
             (3)      Conditions under which a certificate of compliance may be issued to a county;
             (4)      Procedures for determining the valuation of agricultural buildings and structures;
             (5)      Procedures for determining the valuation of dwellings on agricultural land and automobile garages or portions of buildings used as automobile garages;
             (6)      Application of cropland and noncropland income values;
             (7)      Application of soil classification standards; and
             (8)      Procedures for making adjustments to the value of agricultural land pursuant to §§ 10-6-33.28 to 10-6-33.33, inclusive.
     Before the secretary promulgates any rules pursuant to subdivision (4) to (8), inclusive, the secretary shall present the proposed rules to the Agricultural Land Assessment Implementation and Oversight Advisory Task Force established pursuant to § 10-6-33.35.

Source: SL 1990, ch 71, § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2008, ch 44, § 13; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.


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