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§ 43-31-32 Conditions of prohibition on collection of certain single-family dwelling property taxes.

SD Codified L § 43-31-32 (2019) (N/A)
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43-31-32. Conditions of prohibition on collection of certain single-family dwelling property taxes. Any person making an application under the provisions of §§ 43-31-31 to 43-31-41, inclusive, is entitled to a prohibition on the collection of real property taxes upon the person's single-family dwelling if the following conditions are met:

(1) Has owned a single-family dwelling, in fee or by contract to purchase, for at least three years, or has been a resident of South Dakota for at least five years;

(2) Has resided for at least eight months of the previous calendar year in the single-family dwelling;

(3) Has established a base year;

(4) Has a household income as defined in § 10-6A-1 of less than sixteen thousand dollars if the household is a single-member household; and

(5) Has a household income as defined in § 10-6A-1 of less than twenty thousand dollars if the household is a multiple-member household.Source: SL 1994, ch 339, § 2; SL 1997, ch 247, §§ 1, 2.

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§ 43-31-33 Application for prohibition on collection of certain single-family dwelling property taxes--Forms.