There is a newer version of the South Dakota Codified Laws
2006 South Dakota Code - 43-31-31 — Definition of terms.
43-31-31. Definition of terms. Terms as used in this act mean:
(1) "Base year," for those heads of
households who reached seventy years of age in or prior to 1994,
the base year is 1994. For those heads of households who reach
seventy years of age subsequent to 1994, the base year is the year
in which they reach the age of seventy. In the case of a surviving
spouse, the base year is the year which would have been the base
year of the deceased spouse;
(2) "Department," the Department of
Revenue and Regulation;
(3) "Head of household," a married person,
a single person, a widow or widower, or a divorced
person;
(4) "Household," the association of
persons who live in the same dwelling, sharing its furnishings,
facilities, and accommodations, but not including bona fide
lessees, tenants, or roomers and boarders on contract;
(5) "Secretary," the secretary of the
Department of Revenue;
(6) "Single-family dwelling," a house,
condominium apartment, or manufactured home as defined in
§ 32-3-1 which is assessed and taxed as a separate unit
including the platted lot upon which the structure is situated or
one acre, whichever is less, and the garage, whether attached or
unattached;
(7) "Surviving spouse," the spouse of a
deceased head of household who has not remarried.
Source: SL 1994, ch 339, § 1; SL 2003, ch 272, § 82.
Source: SL 1994, ch 339, § 1; SL 2003, ch 272, § 82.
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