{"data":{"id":"us-sd/sdcl-10-6c-5","jurisdiction":"us-sd","citation":"SDCL § 10-6C-5","heading":"County treasurer to determine qualification.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-6C. LOW-INCOME ELDERLY PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-6C-5","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"579e99ce29c98f09ed2ecbbd946a8eadb00d6dd082eb842b490b87569f49fa2b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6c-4","next":"us-sd/sdcl-10-6c-6"},"notice":"GroundRules: Original legal text. Not legal advice."}