<html> <head> <title>Rule 64:47:02:05 Head of household -- Claimant -- Qualifications.</title> <META NAME="Keywords" Content="Administrative Rules 64:47:02:05"> <META NAME="Description" Content="Administrative Rules 64:47:02:05 Head of household -- Claimant -- Qualifications."> <meta name=Generator content="Microsoft Office HTML Filter 2.0"> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Originator content="Microsoft Word 10"> <style> <!-- --> </style> </head> <body lang=EN-US> <div> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:47:02:05.&nbsp;&nbsp;Head of household -- Claimant -- Qualifications.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-18A-15">10-18A-15.</A></p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-18A-2">10-18A-2.</A></p> </div> </body> </html>