{"data":{"id":"us-sd/sdcl-10-6a-7.1","jurisdiction":"us-sd","citation":"SDCL § 10-6A-7.1","heading":"Records of values of frozen assessments.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-6A. FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS"],"source_url":"https://sdlegislature.gov/Statutes/10-6A-7.1","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"708f91ab1bd05fceac72eaf4b4fb2d1d7df6d8aa598090a5a545d585473e960c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6a-7","next":"us-sd/sdcl-10-6a-8"},"notice":"GroundRules: Original legal text. Not legal advice."}