{"data":{"id":"us-sd/sdcl-10-6-154","jurisdiction":"us-sd","citation":"SDCL § 10-6-154","heading":"Notice of assessment--Required information--Promulgation of rules.","body":"The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains:\n(1) A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§ 10-13-39 through 10-13-40;\n(2) A statement that property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability, or the veteran's surviving spouse, may be eligible for tax relief pursuant to §§ 10-4-40 and 10-4-41;\n(3) A statement that a dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse may be eligible for tax relief pursuant to § 10-4-24.10;\n(4) A statement that a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities may be eligible for tax relief pursuant to § 10-4-24.11;\n(5) A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter 10-6A; and\n(6) Uniform information prescribed by the secretary of the department.\nThe secretary of the department may promulgate rules, pursuant to chapter 1-26, concerning the form and content of the notice.","path":["TITLE 10. TAXATION","CHAPTER 10-6. ANNUAL ASSESSMENT OF PROPERTY"],"source_url":"https://sdlegislature.gov/Statutes/10-6-154","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"3ecd282a9ee8e8bdb69ecf8e5bd4ea12ad0a47b2e059b2b0334f04c5a4e94a0d","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6-153","next":"us-sd/sdcl-10-6-155"},"notice":"GroundRules: Original legal text. Not legal advice."}