GroundRules
SDCL § 10-6A-7: Certification of eligibility and income by treasurer--Freeze of assessment.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-6A. FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property tax assessment.
Collected 2026-09-03T15:18:56Z. Source file · JSON