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·Title 10 TAXATION·Ch. 10-5 ANNUAL ASSESSMENT OF PROPERTY

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.

South Dakota § 10-6-154 (Notice of assessment--Required information--Promulgation of rules.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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.