ENTITLED, An Act to authorize certain paraplegic or amputee veterans or their surviving spouses to retain a property tax exemption without having to reapply each year.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That § 10-4-24.10 be amended to read:
10-4-24.10. A dwelling or part of a dwelling designed as provided in § 10-4-24.9 that is owned and occupied for the full calendar year in which a tax is to be levied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the unremarried widow or widower of the veteran is exempt from taxation. Notwithstanding any other provision of law, if the director of equalization determines that a veteran or the veteran's unremarried widow or widower is entitled to the exemption provided in this section, the veteran or the veteran's unremarried widow or widower retains that exemption until the property ownership is transferred, the veteran or the veteran's unremarried widow or widower ceases to occupy the dwelling, or the property has a change in use. If the legal description of the property is changed, the exemption remains in place as long as the veteran or the veteran's unremarried widow or widower continues to reside in the dwelling.
An Act to authorize certain paraplegic or amputee veterans or their surviving spouses to retain a property tax exemption without having to reapply each year.
I certify that the attached Act originated in the
HOUSE as Bill No. 1081
Speaker of the House
President of the Senate
Secretary of the Senate
House Bill No. 1081
File No. ____
Chapter No. ______
Received at this Executive Office this _____ day of _____________ ,
20____ at ____________ M.
for the Governor
The attached Act is hereby approved this ________ day of ______________ , A.D., 20___
STATE OF SOUTH DAKOTA,
Office of the Secretary of State
Filed ____________ , 20___
at _________ o'clock __ M.
Secretary of State
Asst. Secretary of State