Single-family dwellings owned by heads of households sixty-five years of age or disabled are hereby classified for purposes of taxation.
S.D. Codified Laws § 10-4-30
Single-family dwellings of disabled or senior citizens classified
Source: SL 1980, ch 74, § 12.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.