<html> <head> <title>Rule 64:47:02:16 Verification of value by auditor.</title> <META NAME="Keywords" Content="Administrative Rules 64:47:02:16"> <META NAME="Description" Content="Administrative Rules 64:47:02:16 Verification of value by auditor."> <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>64:47:02:16.&nbsp;&nbsp;Verification of value by auditor.</b> 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.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 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.</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-8">10-18A-8.</A></p> </div> </body> </html>