43-31-31. Definition of terms.
Terms as used in this act mean:
(1)"Base year," for those heads of households who reached seventy years of age in or prior to 1994, the base year is 1994. For those heads of households who will reach seventy years of age subsequent to 1994, the base year is the year in which they will reach the age of seventy. In the case of a surviving spouse, the base year is the year which would have been the base year of the deceased spouse;
(2)"Department," the Department of Revenue;
(3)"Head of household," a married person, a single person, a widow or widower, or a divorced person;
(4)"Household," the association of persons who live in the same dwelling, sharing its furnishings, facilities, and accommodations, but not including bona fide lessees, tenants, or roomers and boarders on contract;
(5)"Secretary," the secretary of the Department of Revenue;
(6)"Single-family dwelling," a house, condominium apartment, or manufactured home as defined in §32-3-1 which is assessed and taxed as a separate unit including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached;
(7)"Surviving spouse," the spouse of a deceased head of household who has not remarried.
Source: SL 1994, ch 339, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2016, ch 216, §1.
Structure South Dakota Codified Laws
Chapter 31 - Homestead Exemption
Section 43-31-4 - Limited area of homestead--Mineral lands.
Section 43-31-5 - Homestead exemption does not apply to gold and silver mines and mills.
Section 43-31-7 - Marking off and platting of homestead--Exception.
Section 43-31-8 - Description of homestead--Recording.
Section 43-31-11 - New homestead--Extent of exemption.
Section 43-31-12 - Disagreement as to extent of homestead--Determination by circuit court.
Section 43-31-13 - Possession and occupancy of homestead--Surviving spouse--Minor children.
Section 43-31-14 - Family defined.
Section 43-31-15 - Descent of homestead--Exemption from debts of owner--Exception.
Section 43-31-27 - Devise or bequest of homestead subject to rights of surviving spouse.
Section 43-31-30 - Certain federal bankruptcy exemptions not available.
Section 43-31-31 - Definition of terms.
Section 43-31-34 - Documentary evidence included with application.
Section 43-31-36 - Hearing allowed upon denial of application for prohibition.
Section 43-31-37 - Recipient of property tax relief ineligible for tax refund.
Section 43-31-38 - Prohibited property taxes as a lien on property--Interest.
Section 43-31-39 - Prohibited property taxes not delinquent.
Section 43-31-40 - Uncollected taxes not to exceed the value of the property.