10-6B-8. Eligibility of head of household for reduction--Requirements.
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.
Source: SL 1987, ch 86, §8.