10-6A-7. Certification of eligibility and income by treasurer--Freeze of assessment.
The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property tax assessment.
Source: SL 1980, ch 74, §7; SL 1981, ch 81, §5.
Structure South Dakota Codified Laws
Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
Section 10-6A-1 - Definition of terms.
Section 10-6A-3 - Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
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-9 - Denial of claim--Hearing before secretary of revenue--Appeals.
Section 10-6A-11 - Refund eligibility unaffected.
Section 10-6A-12 - False application for assessment freeze--Assessment--Lien--Three-year bar.