South Dakota 06A — Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
- 10-6A-1 — Definition of terms.
- 10-6A-2 — Freeze on assessment of single-family dwellings--Conditions determiningentitlement.
- 10-6A-3 — Ceiling on market value of dwelling--Exceptions.
- 10-6A-4 — Annual application for freeze--Filing deadline--Forms--Petition for recalculation oftaxes 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- 10-6A-8 — Repealed.
- 10-6A-9 — Denial of claim--Hearing before secretary of revenue--Appeals.
- 10-6A-10 — Repealed.
- 10-6A-11 — Refund eligibility unaffected.