There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 04. Property Subject To Taxation
§10-4-30 Single-family dwellings of disabled or senior citizens classified.
SD Codified L § 10-4-30 (through 2011) What's This?
10-4-30. Single-family dwellings of disabled or senior citizens classified. Single-family dwellings owned by heads of households sixty-five years of age or disabled are hereby classified for purposes of taxation.
Source: SL 1980, ch 74, § 12.
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