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§ 10-13-39.1 Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal .

SD Codified L § 10-13-39.1 (2019) (N/A)
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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.

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§ 10-13-39 Classification of owner-occupied single-family dwelling.
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§ 10-13-39.2 Review of owner-occupied single-family classifications determined before July 1, 2005.