2011 South Dakota Code
Title 10 TAXATION
Chapter 04. Property Subject To Taxation
§10-4-24.10 Tax exemption of dwelling of paraplegic or amputee veteran.


SD Codified L § 10-4-24.10 (through 2011) What's This?

10-4-24.10. Tax exemption of dwelling of paraplegic or amputee veteran. To the extent that a dwelling or part thereof designed as provided in § 10-4-24.9 is owned and occupied for the full calendar year in which a tax is to be levied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the unremarried widow or widower of such a veteran, the same shall be exempt from taxation.

Source: SL 1972, ch 55.

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