<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.saaec7bc3-22a2-435b-8598-b2342b622503P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.saaec7bc3-22a2-435b-8598-b2342b622503C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.saaec7bc3-22a2-435b-8598-b2342b622503C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.saaec7bc3-22a2-435b-8598-b2342b622503C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.saaec7bc3-22a2-435b-8598-b2342b622503000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.saaec7bc3-22a2-435b-8598-b2342b622503C0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="saaec7bc3-22a2-435b-8598-b2342b622503P0"><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:04:01:09"><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0-000000">64:04:01:09</span></a><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0-000001">.  Property cards required -- Must show full and true value.</span><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503C0"> A director shall prepare and maintain a property card for each property in the director's jurisdiction. The card shall show the full and true value of the property described. All property within the county must be recorded on the property cards provided by the department. Residential property and mobile home property shall be listed on PT-24, commercial property shall be listed on PT-25, and rural property shall be listed on PT-28. </span><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0">Counties using a computer assisted mass appraisal (CAMA) computer program may print that information and attach it to the corresponding property card</span><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0">. A computer-generated property record which includes the information required on the applicable property card is acceptable in lieu of a property card. Forms PT-24, PT-25, and PT-28 are published in Appendix A at the end of this chapter.</span></p><p dir="ltr" class="saaec7bc3-22a2-435b-8598-b2342b622503P0"><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503000002"> </span></p><p dir="ltr" class="saaec7bc3-22a2-435b-8598-b2342b622503P0"><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503C0">    </span><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0-000001">Source:</span><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503C0"> 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995</span><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503C0">; </span><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0">47 SDR 71, effective December 10, 2020</span><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0">.</span></p><p dir="ltr" class="saaec7bc3-22a2-435b-8598-b2342b622503P0"><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503C0">    </span><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0-000001">General Authority:</span><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124"><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0-000003">10-6-</span><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0-000003">124</span></a><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0">(1)(2)</span><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0">.</span></p><p dir="ltr" class="saaec7bc3-22a2-435b-8598-b2342b622503P0"><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503C0">    </span><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0-000001">Law Implemented:</span><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-1-15"><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0-000003">10-1-15</span></a><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-33"><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0-000003">10-6-33</span></a><span class="saaec7bc3-22a2-435b-8598-b2342b622503C0">.</span></p><p dir="ltr" class="saaec7bc3-22a2-435b-8598-b2342b622503P0"><span xml:space="preserve" class="saaec7bc3-22a2-435b-8598-b2342b622503000002"> </span></p></div></body></html>