10-6-154. Notice of assessment--Required information--Promulgation of rules.
The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains:
(1)A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§10-13-39 through 10-13-40;
(2)A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability or the veteran's surviving spouse may be eligible for tax relief pursuant to §§10-4-40 and 10-4-41;
(3)A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse may be eligible for tax relief pursuant to §10-4-24.10;
(4)A statement that a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities may be eligible for tax relief pursuant to §10-4-24.11;
(5)A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter 10-6A; and
(6)Uniform information prescribed by the secretary of the department.
The secretary of the department may promulgate rules, pursuant to chapter 1-26, concerning the form and content of the notice.
Source: SL 1988, ch 88; SL 1989, ch 88, §1; SL 1993, ch 86, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2012, ch 61, §1; SL 2020, ch 40, § 1; SL 2021, ch 44, §§ 39, 44.