South Dakota Statutes
§ 10-6A-12 — False application for assessment freeze--Assessment--Lien--Three-year bar.
South Dakota § 10-6A-12
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-5FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
This text of South Dakota § 10-6A-12 (False application for assessment freeze--Assessment--Lien--Three-year bar.) 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 § 10-6A-12 (2026).
Text
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.
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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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-6A-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6A-12.