64:47:02:05.  Head of household -- Claimant -- Qualifications. Any person claiming a refund for property taxes paid must be the head of the household and either the owner of the property for three years or the owner of the property and a resident of South Dakota for five years.

          Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

          General Authority: SDCL 10-18A-15.

          Law Implemented: SDCL 10-18A-2.