South Dakota § 10-6-154 Notice of assessment--Required information--Promulgation of rules.

South Dakota Statutes

§ 10-6-154 — Notice of assessment--Required information--Promulgation of rules.

South Dakota § 10-6-154

Title 10TAXATION

Ch. 10-5ANNUAL ASSESSMENT OF PROPERTY

This text of South Dakota § 10-6-154 (Notice of assessment--Required information--Promulgation of rules.) 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 § 10-6-154 (2026).

Text

The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains:

(1)A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§ 10-13-39 through 10-13-40 ;

(2)A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability, or the veteran's surviving spouse, may be eligible for tax relief pursuant to §§ 10-4-40 and 10-4-41 ;

(3)A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of

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The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains: (1) A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§ 10-13-39 through 10-13-40 ; (2) A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability, or the veteran's surviving spouse, may be eligible for tax relief pursuant to §§ 10-4-40 and 10-4-41 ; (3) A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse may be eligible for tax relief pursuant to § 10-4-24.10 ; (4) A statement that a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities may be eligible for tax relief pursuant to § 10-4-24.11 ; (5) A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter 10-6A ; and (6) Uniform information prescribed by the secretary of the department. The secretary of the department may promulgate rules, pursuant to chapter 1-26 , concerning the form and content of the notice.

Legislative History

SL 1988, ch 88; SL 1989, ch 88, § 1; SL 1993, ch 86, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 61, § 1; SL 2020, ch 40, § 1; SDCL § 10-6-50; SL 2021, ch 44, §§ 39, 44; SL 2024, ch 34, § 3.