South Dakota Statutes
§ 10-6A-12 — False application for assessment freeze--Assessment--Lien--Three-year bar.
South Dakota·Title 10 TAXATION·Ch. 10-5 FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
Any person who receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person's ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessment is a perpetual lien on the property pursuant to § 10-21-33 . The person is barred from receiving the assessment freeze reduction on any property in the state for the following three years.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-6A-12 (False application for assessment freeze--Assessment--Lien--Three-year bar.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2008, ch 45, § 4.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.