South Dakota § 10-6B-8 Eligibility of head of household for reduction--Requirements.

South Dakota Statutes

§ 10-6B-8 — Eligibility of head of household for reduction--Requirements.

South Dakota § 10-6B-8

Title 10TAXATION

Ch. 10-5PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED

This text of South Dakota § 10-6B-8 (Eligibility of head of household for reduction--Requirements.) 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 § 10-6B-8 (2026).

Text

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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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.