If the owner-occupied classification is going to be removed from a property, the director of equalization shall notify the property owner. The director of equalization shall notify the property owner by the last Friday in March of each year.

Source: 27 SDR 9, effective August 7, 2000; 30 SDR 58, effective November 5, 2003 ; 47 SDR 71, effective December 10, 2020 .

General Authority: SDCL 10-10-6.

Law Implemented: SDCL 10-1-15 , 10-1-16.

Prior versions effective: 2003-11-05.