The board of county commissioners may by resolution provide for a public works program to provide work for any person for the purpose of providing income for the payment of the property taxes on such person’s singlefamily dwelling. For the purpose of this section and § 7-8-40 a singlefamily dwelling is a house, condominium apartment, or manufactured home as defined in § 32-3-1 which is assessed and taxed as a separate unit including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached.

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Terms Used In South Dakota Codified Laws 7-8-39

Source: SL 1994, ch 65, § 1.