South Dakota Statutes
§ 10-6B-8 — Eligibility of head of household for reduction--Requirements.
South Dakota·Title 10 TAXATION·Ch. 10-5 PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED
The head of household shall be eligible for a reduction computed pursuant to the schedule in § 10-6B-7 if each of the following conditions is satisfied:
(1)The head of household is a widow or widower;
(2)The dwelling upon which the reduction is claimed qualified for and received a reduction pursuant to § 10-6B-7 in the year immediately preceding the death of the deceased spouse;
(3)The head of household has continued to live in the same dwelling;
(4)The head of household has not remarried.
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South Dakota § 10-6B-8 (Eligibility of head of household for reduction--Requirements.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1987, ch 86, § 8.
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