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

SD Codified L § 10-13-39.2 (2019) (N/A)
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10-13-39.2. Review of owner-occupied single-family classifications determined before July 1, 2005. No amendment to § 10-13-40 made pursuant to SL 2005, ch 62, § 1, compels the director of equalization to review any owner-occupied single-family classifications determined before July 1, 2005. However, the director of equalization may review such classifications if information is provided or discovered concerning the eligibility of any dwelling that is classified as an owner-occupied single-family dwelling.

Source: SL 2005, ch 62, § 2.

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§ 10-13-39.1 Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal .
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§ 10-13-39.3 Ownership requirements for classifying dwellings as owner-occupied.