South Dakota Statutes

§ 10-13-39.2 — Review of owner-occupied single-family classifications determined before July 1, 2005.

South Dakota § 10-13-39.2
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-12BPROPERTY TAX RELIEF

This text of South Dakota § 10-13-39.2 (Review of owner-occupied single-family classifications determined before July 1, 2005.) 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 § 10-13-39.2 (2026).

Text

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.

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Legislative History

SL 2005, ch 62, § 2.

Nearby Sections

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Bluebook (online)
South Dakota § 10-13-39.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-13-39.2.