GroundRules
SDCL § 10-6A-7.1: Records of values of frozen assessments.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-6A. FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS
A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that value.
Collected 2026-09-03T15:18:56Z. Source file · JSON