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Home » US Law » 2022 South Dakota Codified Laws » Title 10 - Taxation » Chapter 04 - Property Subject To Taxation » Section 10-4-30 – Single-family dwellings of disabled or senior citizens classified.

10-4-30. Single-family dwellings of disabled or senior citizens classified.

Single-family dwellings owned by heads of households sixty-five years of age or disabled are hereby classified for purposes of taxation.

Source: SL 1980, ch 74, §12.