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South Dakota Codified Laws
Title 10
Chapter 10-6A
S.D. Codified Laws ch. 10-6A
Freeze on Assessments of Dwellings of Disabled and Senior Citizens
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10-6A-1
Definition of terms.
10-6A-2
Assessment freeze--Single-family dwellings--Conditions determining entitlement--Income cap increased by index factor.
10-6A-3
Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
10-6A-4
Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.
10-6A-5
Applications to include supporting documents.
10-6A-6
County treasurer to determine eligibility.
10-6A-7
Certification of eligibility and income by treasurer--Freeze of assessment.
10-6A-7.1
Records of values of frozen assessments.
10-6A-8
Repealed
Repealed
10-6A-9
Denial of claim--Hearing before secretary of revenue--Appeals.
10-6A-10
Repealed
Repealed
10-6A-11
Refund eligibility unaffected.
10-6A-12
False application for assessment freeze--Assessment--Lien--Three-year bar.