There is a newer version of the South Dakota Codified Laws
2011 South Dakota Code
Title 10 TAXATION
Chapter 06B. Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
§10-6B-8 Eligibility of head of household for reduction--Requirements.
SD Codified L § 10-6B-8 (through 2011) What's This?
10-6B-8. Eligibility of head of household for reduction--Requirements. The head of household shall be eligible for a reduction computed pursuant to the schedule in § 10-6B-7 if each of the following conditions is satisfied:
(1) The head of household is a widow or widower;
(2) The dwelling upon which the reduction is claimed qualified for and received a reduction pursuant to § 10-6B-7 in the year immediately preceding the death of the deceased spouse;
(3) The head of household has continued to live in the same dwelling;
(4) The head of household has not remarried.
Source: SL 1987, ch 86, § 8.
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