64:02:01:01.  Definitions. Terms used in this chapter mean:

 

          (1)  "Department," the Department of Revenue;

 

          (2)  "IAAO," the International Association of Assessing Officers;

 

          (3)  "Outside certified appraiser assessor," an appraiser or assessor certified or licensed by another state or by another South Dakota state agency, board, or commission;

 

          (4)  "Secretary," the secretary of revenue.

 

          Source: 1 SDR 65, effective March 20, 1975; 3 SDR 10, effective August 17, 1976; 5 SDR 60, effective January 25, 1979; 7 SDR 30, effective October 5, 1980; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 16 SDR 76, effective November 1, 1989; 19 SDR 42, effective September 29, 1992; 21 SDR 219, effective July 1, 1995; 24 SDR 180, effective July 1, 1998; 30 SDR 58, effective November 5, 2003; 38 SDR 122, effective January 17, 2012; 47 SDR 71, effective December 10, 2020.

          General Authority: SDCL 10-3-1.2.

          Law Implemented: SDCL 10-3-1.1, 10-3-1.2.