Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 6A - FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
Section 10-6A-7 - Certification of eligibility and income by treasurer-Freeze of assessment

S.D. Codified Laws § 10-6A-7

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Current through the 2024 Legislative Session
Section 10-6A-7 - Certification of eligibility and income by treasurer-Freeze of assessment

The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property tax assessment.

SDCL 10-6A-7

SL 1980, ch 74, § 7; SL 1981, ch 81, § 5.