South Dakota Codified Laws 10-6C-5. County treasurer to determine qualification
Current as of: 2023 | Check for updates
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The county treasurer shall make the final determination whether an applicant seeking a prohibition on the collection of real property taxes pursuant to this chapter is qualified. A county treasurer shall maintain records showing the property taxes that have been not collected under this chapter.
Terms Used In South Dakota Codified Laws 10-6C-5
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 2023, ch 29, § 5.