S.D. Admin. R. 64:02:01:01

Current through Register Vol. 51, page 67, December 16, 2024

Section 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.

S.D. Admin. R. 64:02:01:01

1 SDR 65, effective 3/20/1975; 3 SDR 10, effective 8/17/1976; 5 SDR 60, effective 1/25/1979; 7 SDR 30, effective 10/5/1980; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 16 SDR 76, effective 11/1/1989; 19 SDR 42, effective 9/29/1992; 21 SDR 219, effective 7/1/1995; 24 SDR 180, effective 7/1/1998; 30 SDR 58, effective 11/5/2003; 38 SDR 122, effective 1/17/2012; 47 SDR 071, effective 12/10/2020

General Authority: SDCL 10-3-1.2.

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