S.D. Admin. R. 64:47:02:11

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

Section 64:47:02:11 - Persons who must be included in a household

All persons in one dwelling and sharing its central facilities must be included as part of one household. Any person claiming property tax relief may only claim the relief based upon taxes paid on the dwelling in which the claimant actually resides.

3 SDR 10, effective 1/1/1977; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-18A-15.

Law Implemented: SDCL 10-18A-1(2).