S.D. Admin. R. 24:52:14:05

Current through Register Vol. 50, page 162, June 24, 2024

Section 24:52:14:05 - Filing of tax certificate by county assessor - Assessment of tax-certified property

The office shall file the tax certificate with the county assessor within sixty days after board approval. A tax certificate is proof of completed restoration or rehabilitation work, and the county may not consider the increase in value of certified property resulting from that work in assessing the value of the property for the purposes of taxation.

S.D. Admin. R. 24:52:14:05

21 SDR 50, effective 9/21/1994; 36 SDR 103, effective 12/8/2009.

General Authority: SDCL 1-19A-5, 1-19A-29.

Law Implemented: SDCL 1-19A-20 to 1-19A-24.