The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains:

1. (1) A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§ 10-13-39 through 10-13-40;
2. (2) A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability, or the veteran's surviving spouse, may be eligible for tax relief pursuant to §§ 10-4-40 and 10-4-41;
3. (3) A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse may be eligible for tax relief pursuant to § 10-4-24.10;
4. (4) A statement that a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities may be eligible for tax relief pursuant to § 10-4-24.11;
5. (5) A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter 10-6A; and
6. (6) Uniform information prescribed by the secretary of the department. The secretary of the department may promulgate rules, pursuant to chapter 1-26, concerning the form and content of the notice.

Source: SL 1988, ch 88 ; SL 1989, ch 88 , § 1; SL 1993, ch 86 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 61 , § 1; SL 2020, ch 40 , § 1; SDCL § 10-6-50; SL 2021, ch 44 , §§ 39, 44; SL 2024, ch 34 , § 3.