S.D. Admin. R. 64:47:02:16

Current through Register Vol. 51, page 57, November 12, 2024

Section 64:47:02:16 - Verification of value by auditor

The auditor of the county of which the claimant is a resident must verify the taxes due on the dwelling for which tax relief is sought. The taxes must be recorded on the face of the claim. The claim must be signed by the auditor and must set forth the taxes due on the residence separate from the land upon which it is situated and separate from any garage attached or unattached.

S.D. Admin. R. 64:47:02:16

3 SDR 10, effective 8/17/1976; 4 SDR 5, effective 8/7/1977; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-18A-15.

Law Implemented: SDCL 10-18A-8.