S.D. Admin. R. 64:04:01:13.04

Current through Register Vol. 51, page 71, January 6, 2025

Section 64:04:01:13.04 - Classification by equalization director

The director of equalization of the county where the dwelling is located shall determine if a property is to be classified as an owner-occupied single-family dwelling. If the classification is denied, the director of equalization shall notify the applicant no later than April 1.

S.D. Admin. R. 64:04:01:13.04

22 SDR 5, effective 7/23/1995; 24 SDR 31, effective 9/17/1997.

General Authority: SDCL 10-10-6, 10-13-21.

Law Implemented: SDCL 10-10-11, 10-13-39.