South Dakota § 10-13-39.1 Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.

South Dakota Statutes

§ 10-13-39.1 — Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.

South Dakota § 10-13-39.1

Title 10TAXATION

Ch. 10-12BPROPERTY TAX RELIEF

This text of South Dakota § 10-13-39.1 (Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 10-13-39.1 (2026).

Text

Any person may request the director of equalization before August first to specifically classify certain property for the purpose of taxation if a portion of any property, building, or structure is occupied by the owner. If the director of equalization determines that such portion is occupied by the owner and meets the requirements of § 10-13-39 , the director of equalization shall assess as a separate unit the portion of the property, building, or structure occupied and it shall be specifically classified for the purpose of taxation. An aggrieved person may appeal the decision of the director pursuant to chapter 1-26D . The director shall act upon the request within thirty days of the date of the request.

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Any person may request the director of equalization before August first to specifically classify certain property for the purpose of taxation if a portion of any property, building, or structure is occupied by the owner. If the director of equalization determines that such portion is occupied by the owner and meets the requirements of § 10-13-39 , the director of equalization shall assess as a separate unit the portion of the property, building, or structure occupied and it shall be specifically classified for the purpose of taxation. An aggrieved person may appeal the decision of the director pursuant to chapter 1-26D . The director shall act upon the request within thirty days of the date of the request.