Chapter
FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
- S.D. Codified Laws § 10-6A-1— Definition of terms
- S.D. Codified Laws § 10-6A-2— Assessment freeze--Single-family dwellings--Conditions determining entitlement--Income cap increased by index factor
- S.D. Codified Laws § 10-6A-3— Ceiling on market value of dwelling--Exceptions--Value increased by index factor
- S.D. Codified Laws § 10-6A-4— Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline
- S.D. Codified Laws § 10-6A-5— Applications to include supporting documents
- S.D. Codified Laws § 10-6A-6— County treasurer to determine eligibility
- S.D. Codified Laws § 10-6A-7— Certification of eligibility and income by treasurer--Freeze of assessment
- S.D. Codified Laws § 10-6A-7.1— Records of values of frozen assessments
- S.D. Codified Laws § 10-6A-8— 10-6A-8. Repealed by SL 1981, ch 81, § 6
- S.D. Codified Laws § 10-6A-9— Denial of claim--Hearing before secretary of revenue--Appeals
- S.D. Codified Laws § 10-6A-10— 10-6A-10. Repealed by SL 1995, ch 53, § 11
- S.D. Codified Laws § 10-6A-11— Refund eligibility unaffected
- S.D. Codified Laws § 10-6A-12— False application for assessment freeze--Assessment--Lien--Three-year bar