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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
- § 10-6A-1 Definition of terms.
- § 10-6A-2 Freeze on assessment of single-family dwellings--Conditions determining entitlement.
- § 10-6A-3 Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
- § 10-6A-4 Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.
- § 10-6A-5 Applications to include supporting documents.
- § 10-6A-6 County treasurer to determine eligibility.
- § 10-6A-7 Certification of eligibility and income by treasurer--Freeze of assessment.
- § 10-6A-7.1 Records of values of frozen assessments.
- § 10-6A-8 Repealed.
- § 10-6A-9 Denial of claim--Hearing before secretary of revenue--Appeals.
- § 10-6A-10 Repealed.
- § 10-6A-11 Refund eligibility unaffected.
- § 10-6A-12 False application for assessment freeze--Assessment--Lien--Three-year bar.
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