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.
Structure South Dakota Codified Laws
Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
Section 10-6B-1 - Definition of terms.
Section 10-6B-2 - Adoption of chapter by governing board of municipality.
Section 10-6B-3 - Amount of reduction in income allowed for taxes paid.
Section 10-6B-4 - Requirements for reduction of real property taxes due on single family dwelling.
Section 10-6B-5 - Survival of right to file claim.
Section 10-6B-6 - Amount of reduction of real property taxes due for a single-member household.
Section 10-6B-7 - Amount of reduction of real property taxes due for a multiple-member household.
Section 10-6B-8 - Eligibility of head of household for reduction--Requirements.
Section 10-6B-9 - Claims for reduction of real property taxes--Forms.
Section 10-6B-11 - Documentary evidence.
Section 10-6B-12 - Claim for reduction signed and delivered to county auditor.
Section 10-6B-13 - Reduction of taxes by county treasurer.
Section 10-6B-14 - Protest of denial of reduction--Hearing.
Section 10-6B-15 - Denial of reduction because of refund or freeze.