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-7.1 - Records of values of frozen assessments

S.D. Codified Laws § 10-6A-7.1

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Current through the 2024 Legislative Session
Section 10-6A-7.1 - Records of values of frozen assessments

A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that value.

SDCL 10-6A-7.1

SL 1981, ch 81, § 7.