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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 13 - Property Tax Relief
§ 10-13-39.2 Review of owner-occupied single-family classifications determined before July 1, 2005.
Universal Citation: SD Codified L § 10-13-39.2 (2017)
10-13-39.2. Review of owner-occupied single-family classifications determined before July 1, 2005. No amendment to § 10-13-40 made pursuant to SL 2005, ch 62, § 1, compels the director of equalization to review any owner-occupied single-family classifications determined before July 1, 2005. However, the director of equalization may review such classifications if information is provided or discovered concerning the eligibility of any dwelling that is classified as an owner-occupied single-family dwelling.
Source: SL 2005, ch 62, § 2.
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