South Dakota Codified Laws 10-6A-12. False application for assessment freeze–Assessment–Lien–Three-year bar
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Any person who receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person’s ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessment is a perpetual lien on the property pursuant to § 10-21-33. The person is barred from receiving the assessment freeze reduction on any property in the state for the following three years.
Terms Used In South Dakota Codified Laws 10-6A-12
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
- 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 2008, ch 45, § 4.