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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens > Section 10-6A-7.1 - Records of values of frozen assessments.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-6A-7.1 - Records of values of frozen assessments.

10-6A-7.1. Records of values of frozen assessments. A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that value.

Source: SL 1981, ch 81, § 7.

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