2019 South Dakota Codified Laws
Title 10 - Taxation
Chapter 04 - Property Subject To Taxation
§ 10-4-24.10 Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.
10-4-24.10. Exemption for dwelling of paraplegic or amputee veteran or surviving spouse. A dwelling or part of a dwelling designed as provided in § 10-4-24.9 that 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 the veteran is exempt from taxation. Notwithstanding any other provision of law, if the director of equalization determines that a veteran or the veteran's unremarried widow or widower is entitled to the exemption provided in this section, the veteran or the veteran's unremarried widow or widower retains that exemption until the property ownership is transferred, the veteran or the veteran's unremarried widow or widower ceases to occupy the dwelling, or the property has a change in use. If the legal description of the property is changed, the exemption remains in place as long as the veteran or the veteran's unremarried widow or widower continues to reside in the dwelling.
Source: SL 1972, ch 55; SL 2019, ch 58, § 1.
