South Dakota Statutes
§ 10-6A-7.1 — Records of values of frozen assessments.
South Dakota § 10-6A-7.1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-5FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
This text of South Dakota § 10-6A-7.1 (Records of values of frozen assessments.) 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-7.1 (2026).
Text
A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that value.
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Legislative History
SL 1981, ch 81, § 7.
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-7.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-6A-7.1.