South Dakota · Through 2026-08-31 · Newer source version available

SDCL § 10-6C-5: County treasurer to determine qualification.

Where this section sits in the code

TITLE 10. TAXATION
CHAPTER 10-6C. LOW-INCOME ELDERLY PROPERTY TAX RELIEF

The county treasurer shall make the final determination whether an applicant seeking a prohibition on the collection of real property taxes pursuant to this chapter is qualified. A county treasurer shall maintain records showing the property taxes that have been not collected under this chapter.

Collected 2026-09-03T15:18:56Z. Source file · JSON

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