All persons in one dwelling and sharing its central facilities must be included as part of one household. Any person claiming property tax relief may only claim the relief based upon taxes paid on the dwelling in which the claimant actually resides.
S.D. Admin. R. 64:47:02:11
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-1(2).