64:47:02:16.  Verification of value by auditor. The auditor of the county of which the claimant is a resident must verify the taxes due on the dwelling for which tax relief is sought. The taxes must be recorded on the face of the claim. The claim must be signed by the auditor and must set forth the taxes due on the residence separate from the land upon which it is situated and separate from any garage attached or unattached.

          Source: 3 SDR 10, effective August 17, 1976; 4 SDR 5, effective August 7, 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-8.