§ 64:04:01:13.04

ARSD 64:04:01:13.04

Classification by equalization director.

Effective Sep 17, 199724 SDR 31Source: 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997. | General Authority: SDCL 10-10-6 , 10-13-21. | Law Implemented: SDCL 10-10-11 , 10-13-39.

The director of equalization of the county where the dwelling is located shall determine if a property is to be classified as an owner-occupied single-family dwelling. If the classification is denied, the director of equalization shall notify the applicant no later than April 1.

Source: 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997.

General Authority: SDCL 10-10-6 , 10-13-21.

Law Implemented: SDCL 10-10-11 , 10-13-39.