2006 South Dakota Code - 43-31-35 — County treasurer to determine qualification of applicant seeking prohibition oncollection of certain single-family dwelling property taxes.

     43-31-35.   County treasurer to determine qualification of applicant seeking prohibition on collection of certain single-family dwelling property taxes. The county treasurer shall make the final determination whether an applicant seeking a prohibition on the collection of real property taxes pursuant to §§ 43-31-31 to 43-31-41, inclusive, is qualified. A county treasurer shall maintain records showing the property taxes that have been not collected under of §§ 43-31-31 to 43-31-41, inclusive.

Source: SL 1994, ch 339, § 5.