South Dakota Statutes
§ 10-6B-4 — Requirements for reduction of real property taxes due on single family dwelling.
South Dakota·Title 10 TAXATION·Ch. 10-5 PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED
Any person making application under the provisions of this chapter is entitled to a reduction of the real property taxes due on his single family dwelling according to the schedule provided in §§ 10-6B-6 and 10-6B-7 , provided the following conditions are met:
(1)The head of a household is sixty - five years of age or older or is disabled, prior to January first of the year in which the real property is assessed and the taxes levied thereon;
(2)The person claiming a reduction has owned, either in fee or by contract purchase, and has resided in the real property for which the reduction is claimed for at least five years;
(3)A claim for reduction can only be made for a single family dwelling as defined in subdivision 10-6B-1(6).
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-6B-4 (Requirements for reduction of real property taxes due on single family dwelling.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1987, ch 86, § 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.