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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 06A - Freeze On Assessments Of Dwelling...
Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
§ 10-6A-1 Definition of terms.
§ 10-6A-2 Freeze on assessment of single-family dwellings--Conditions determining entitlement.
§ 10-6A-3 Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
§ 10-6A-4 Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.
§ 10-6A-5 Applications to include supporting documents.
§ 10-6A-6 County treasurer to determine eligibility.
§ 10-6A-7 Certification of eligibility and income by treasurer--Freeze of assessment.
§ 10-6A-7.1 Records of values of frozen assessments.
§ 10-6A-8 Repealed.
§ 10-6A-9 Denial of claim--Hearing before secretary of revenue--Appeals.
§ 10-6A-10 Repealed.
§ 10-6A-11 Refund eligibility unaffected.
§ 10-6A-12 False application for assessment freeze--Assessment--Lien--Three-year bar.