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.
S.D. Codified Laws § 10-6A-7
Certification of eligibility and income by treasurer--Freeze of assessment
Source: SL 1980, ch 74, § 7; SL 1981, ch 81, § 5.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.