SDCL § 10-6C-3: Application--Forms--Promulgation of rules.

To be eligible for the prohibition on the collection of real property taxes under this chapter, a person must submit an application annually on or before April first to the county treasurer in the county where the person's property is located. The application must be made on forms prescribed by the secretary in rules promulgated pursuant to chapter 1-26. The secretary shall make available to each county treasurer, forms for the property tax program. Each county treasurer shall, upon request of an applicant, assist the applicant in completing the forms.