64:05:01:02.01.  Annual sales ratio audit. The director of equalization may adjust the selling price of a property for the annual sales ratio audit if the real estate sale or transfer form or the mobile home sale or transfer form is accompanied by documentation showing special and unique financing or that personal property was included in the sale.

          Source: 17 SDR 4, effective July 18, 1990; 19 SDR 42, effective September 29, 1992.

          General Authority:SDCL 10-6-33.13.

          Law Implemented:SDCL 10-11-54.