S.D. Admin. R. 64:04:01:13.06

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

Section 64:04:01:13.06 - Notification of property owner

If the owner-occupied classification is going to be removed from a property, the director of equalization shall notify the property owner. The director of equalization shall notify the property owner by the last Friday in March of each year.

S.D. Admin. R. 64:04:01:13.06

27 SDR 9, effective 8/7/2000; 30 SDR 58, effective 11/5/2003; 47 SDR 071, effective 12/10/2020

General Authority: SDCL 10-10-6.

Law Implemented: SDCL 10-1-15, 10-1-16, 10-11-23.