10-13-39.1. Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.
Any person may request the director of equalization before August first to specifically classify certain property for the purpose of taxation if a portion of any property, building, or structure is occupied by the owner. If the director of equalization determines that such portion is occupied by the owner and meets the requirements of §10-13-39, the director of equalization shall assess as a separate unit the portion of the property, building, or structure occupied and it shall be specifically classified for the purpose of taxation. An aggrieved person may appeal the decision of the director pursuant to chapter 1-26D. The director shall act upon the request within thirty days of the date of the request.
Source: SL 1997, ch 57, §2; SDCL 10-6-66.1; SL 2005, ch 62, §4.
Structure South Dakota Codified Laws
Chapter 13 - Property Tax Relief
Section 10-13-20 - Construction of chapter.
Section 10-13-21 - Promulgation of rules.
Section 10-13-35.1 - Exception to limitation on tax levy increase when consolidating services.
Section 10-13-35.3 - Revenue payable from real property taxes may be decreased.
Section 10-13-35.4 - County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
Section 10-13-35.5 - Revenue payable from real property taxes may be increased.
Section 10-13-37 - Median level of assessment to be eighty-five percent of market value.
Section 10-13-37.2 - Appeal of valuation decision.
Section 10-13-37.3 - Application of factor pending appeal.
Section 10-13-37.4 - Circuit court may award costs and attorneys' fees.
Section 10-13-39 - Classification of owner-occupied single-family dwelling.
Section 10-13-39.3 - Ownership requirements for classifying dwellings as owner-occupied.
Section 10-13-40 - Eligibility for owner-occupied classification.
Section 10-13-43 - Information provided by county auditor to Department of Revenue.