S.D. Admin. R. 64:04:04:04

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

Section 64:04:04:04 - Depreciation tables may be used

Existing depreciation tables may be used to estimate physical loss in value providing such tables have been adjusted to fit the local market by a comparison of sales and appraisal of comparable properties.

S.D. Admin. R. 64:04:04:04

Transferred from 64:03:01:25 47 SDR 071, effective 12/10/2020

General Authority: SDCL 10-1-16.1.

Law Implemented: SDCL 10-6-33.