<html> <head> <title>Rule 64:05:01:03.01 Exclusion from sales ratio study -- Change in use.</title> <META NAME="Keywords" Content="Administrative Rules 64:05:01:03.01"> <META NAME="Description" Content="Administrative Rules 64:05:01:03.01 Exclusion from sales ratio study -- Change in use."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:05:01:03.01.&nbsp;&nbsp;Exclusion from sales ratio study -- Change in use.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 17 SDR 4, effective July 18, 1990.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-11-54">10-11-54.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-11-55">10-11-55</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-11-56">10-11-56.</A></p> </div> </body> </html>