Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens

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Section
10-6A-1

Definition of terms.

Section
10-6A-2

Freeze on assessment of single-family dwellings--Conditions determining entitlement.

Section
10-6A-3

Ceiling on market value of dwelling--Exceptions--Value increased by index factor.

Section
10-6A-4

Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.

Section
10-6A-5

Applications to include supporting documents.

Section
10-6A-6

County treasurer to determine eligibility.

Section
10-6A-7

Certification of eligibility and income by treasurer--Freeze of assessment.

Section
10-6A-7.1

Records of values of frozen assessments.

Section
10-6A-8

Repealed.

Section
10-6A-9

Denial of claim--Hearing before secretary of revenue--Appeals.

Section
10-6A-10

Repealed.

Section
10-6A-11

Refund eligibility unaffected.

Section
10-6A-12

False application for assessment freeze--Assessment--Lien--Three-year bar.