Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 13 - PROPERTY TAX RELIEF
Section 10-13-39.2 - Review of owner-occupied single-family classifications determined before July 1, 2005

S.D. Codified Laws § 10-13-39.2

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Current through the 2024 Legislative Session
Section 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.

SDCL 10-13-39.2

SL 2005, ch 62, § 2.