32-3A-54 — Used large boats--Valuation.

Code Resources

South Dakota Resources
South Dakota Website
South Dakota Governor
South Dakota Legislature
South Dakota Courts

Search this Code
in Google Scholar

on the Web
Google Web Search
MSN Web Search
Yahoo! Web Search

in the News
Google News Search
Google News Archive Search
Yahoo! News Search

in the Blogs
BlawgSearch.com Search
Google Blog Search
Technorati Blog Search

in other Databases
Google Book Search

     32-3A-54.   Used large boats--Valuation. On used large boats, the county treasurer shall, for the purpose of this chapter, use the most generally used and approved nationally recognized dealers' guide provided by the secretary of revenue. If the large boat is not covered by the provided dealers' guide, the county treasurer shall seek assistance from the department.
     The secretary of revenue shall file notice of approved national dealer or appraisal guides with the secretary of state indicating the effective date of such approval. Such filing is not subject to chapter 1-26.

Source: SL 1993, ch 102, § 5; SL 1994, ch 335, § 7; SDCL 10-60-5; SL 1998, ch 74, § 1.