South Dakota Statutes
§ 10-6C-1 — Definitions.
South Dakota·Title 10 TAXATION·Ch. 10-5 PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED
Terms as used in this act mean:
(1)"Base year," for those heads of households who reached seventy years of age in or prior to 1994, the base year is 1994. For those heads of households who reach seventy years of age subsequent to 1994, the base year is the year in which they reach the age of seventy. In the case of a surviving spouse, the base year is the year that would have been the base year of the deceased spouse;
(2)"Department," the Department of Revenue;
(3)"Head of household," a married person, a single person, a widow or widower, or a divorced person;
(4)"Household," the association of persons who live in the same dwelling, sharing its furnishings, facilities, and accommodations, but not including bona fide lessees, tenants, or roomers and boarders on contract;
(5)
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South Dakota § 10-6C-1 (Definitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 2023, ch 29, § 1.
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
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