<html> <head> <title>Rule 64:04:01:04 Notice of assessments to taxpayer.</title> <META NAME="Keywords" Content="Administrative Rules 64:04:01:04"> <META NAME="Description" Content="Administrative Rules 64:04:01:04 Notice of assessments to taxpayer."> <meta http-equiv=Content-Type content="text/html; charset=windows-1252"> <meta name=Generator content="Microsoft Word 15 (filtered)"> <style> <!-- /* Font Definitions */ @font-face {font-family:"Cambria Math"; panose-1:2 4 5 3 5 4 6 3 2 4;} /* Style Definitions */ p.MsoNormal, li.MsoNormal, div.MsoNormal {margin:0in; margin-bottom:.0001pt; font-size:10.0pt; font-family:"Times New Roman",serif;} a:link, span.MsoHyperlink {color:blue; text-decoration:underline;} a:visited, span.MsoHyperlinkFollowed {color:purple; text-decoration:underline;} .MsoChpDefault {font-size:10.0pt;} @page WordSection1 {size:8.5in 11.0in; margin:1.0in 1.0in 1.0in 1.0in;} div.WordSection1 {page:WordSection1;} --> </style> </head> <body lang=EN-US link=blue vlink=purple> <div class=WordSection1> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>64:04:01:04.&nbsp;&nbsp;Notice of assessments to taxpayer.</b> </span><span style='font-size:12.0pt'>The d</span><span style='font-size:12.0pt'>irector shall send real estate notices to taxpayers on each parcel of property every year, even when there has been no change in property values. Assessment notices </span><span style='font-size:12.0pt'>must</span><span style='font-size:12.0pt'> include full and true valuation by abstract class, any exemption to agricultural structures, any discretionary formula valuation, the total adjusted assessed valuation</span><span style='font-size:12.0pt'>, the phone number of the county equalization office, and information about property tax relief programs as required by statute. The property tax relief program information on the assessment notice must substantially comply with the following language:</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &quot;Property tax relief programs are available for some property types in the State of South Dakota if the owners also meet eligibility requirements, which in some cases include financial criteria. Property that may be eligible for property tax relief includes:</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (1)&nbsp;&nbsp;Property occupied by the owner or a parent of the owner and classified as an owner-occupied single-family dwelling pursuant to SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-13-39">10-13-39</A> through <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-13-40">10-13-40</A>;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (2)&nbsp;&nbsp;Property owned and occupied by a veteran who is rated as permanently and totally disabled from a service-connected disability or the veteran's surviving spouse, pursuant to SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-4-40">10-4-40</A> and <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-4-41">10-4-41</A>;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (3)&nbsp;&nbsp;A dwelling specifically designed for use by a paraplegic as a wheelchair home that is owned and occupied by a paraplegic veteran, a veteran with the loss or loss of use of both lower extremities, or the veteran's surviving spouse, pursuant to SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-4-24.10">10-4-24.10</A>;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (4)&nbsp;&nbsp;A dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, pursuant to SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-4-24.11">10-4-24.11</A>; and</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (5)&nbsp;&nbsp;Property owned by a citizen who reached 65 years of age or who is disabled, pursuant to SDCL chapter <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-6A">10-6A.</A></span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The Municipal Property Tax Reduction is currently only available to Rapid City residents at this time.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If you think your property would be eligible for any of these programs, contact your county Director of Equalization for more information.&quot;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 4 SDR 5, effective August 7, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 17 SDR 199, effective July 1, 1991; 21 SDR 219, effective July 1, 1995</span><span style='font-size:12.0pt'>; 47 SDR 71, effective December 10, 2020</span><span style='font-size:12.0pt'>.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b> SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-6-33.13">10-6-33.13.</A></span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Law Implemented:</b> SDCL </span><span style='font-size:12.0pt'>10-1-15, 10-1-16, </span><span style='font-size:12.0pt'>10-3-30</span><span style='font-size:12.0pt'>, 10-6-50</span><span style='font-size:12.0pt'>.</span></p> <p class=MsoNormal style='text-align:justify'><span style='font-size:12.0pt'>&nbsp;</span></p> </div> </body> </html> <br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>p.s2f0a32bf-6342-4189-a0b1-e21566d954b3P0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s2f0a32bf-6342-4189-a0b1-e21566d954b3C0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2f0a32bf-6342-4189-a0b1-e21566d954b3000002 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000003 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:04:01:04.01"><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000000">64:04:01:04.01</span></a><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000001">.  Time limitation for submission of information to the secretary.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0"> No information may be submitted to the secretary to establish or amend the equalization factor for an assessment year after January 1 of that assessment year unless specifically requested or approved by the secretary.</span></p><p dir="ltr" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3000002"> </span></p><p dir="ltr" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0">    </span><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000001">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0"> 27 SDR 147, effective July 8, 2001.</span></p><p dir="ltr" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0">    </span><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000001">General Authority:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124"><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000003">10-6-</span><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000003">124</span></a><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0">(1).</span></p><p dir="ltr" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0">    </span><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000001">Law Implemented:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-1-17"><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000003">10-1-17</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-11-54"><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000003">10-11-54</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-11-55"><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0-000003">10-11-55</span></a><span style="white-space: pre-wrap;" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3C0">.</span></p><p dir="ltr" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3P0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s2f0a32bf-6342-4189-a0b1-e21566d954b3000002"> </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><title></title><meta name="Generator" content="PowerTools for Open XML" /><style>p.s277d8903-fbff-457c-b84c-55776d9bacbdP0 { margin-top: 0; margin-bottom: 0; margin-left: 0; margin-right: 0; text-indent: 0.00in; text-align: justify; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; } span.s277d8903-fbff-457c-b84c-55776d9bacbdC0 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001 { color: black; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002 { color: #0000FF; background: white; font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s277d8903-fbff-457c-b84c-55776d9bacbd000003 { color: black; background: white; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><a href="https://sdlegislature.gov/Rules?Rule=64:04:01:04.02"><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">64</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">:</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">04</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">:</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">01</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">:</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000000">04.02</span></a><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">.  Submission of information required -- Dea</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">d</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">line for submission.</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> On or before March 1 of each year, the director must provide information to the department for each parcel of property pursuant to this section. The information shall be provided as shown on the notice sent to taxpayers pursuant to §</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> </span><a href="https://sdlegislature.gov/Rules?Rule=64:04:01:04"><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">64:04:01:04</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> and must include:</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbd000003"> </span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">1)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">The parcel number;</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">2)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">The full and true valuation by abstract class;</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">3)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">Any exemption, the type of exemption, and amount;</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">4)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">Any discretionary formula valuation;</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">5)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">The total adjusted assessed valuation; and</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    (</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">6)</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">  </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">Any other available information or data deemed necessary by the department.</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbd000003"> </span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">Source:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">47 SDR 71, effective December 10, 2020</span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">.</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">General Authority:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6-124"><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">10-6-124</span></a><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">(1).</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">    </span><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000001">Law Implemented:</span><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0"> SDCL </span><a href="https://sdlegislature.gov/Statutes?Statute=10-1-17"><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">10-1-17</span></a><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">, </span><a href="https://sdlegislature.gov/Statutes?Statute=10-1-18"><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0-000002">10-1-18</span></a><span style="white-space: pre-wrap;" class="s277d8903-fbff-457c-b84c-55776d9bacbdC0">.</span></p><p dir="ltr" class="s277d8903-fbff-457c-b84c-55776d9bacbdP0"><span style="white-space: pre-wrap;" xml:space="preserve" class="s277d8903-fbff-457c-b84c-55776d9bacbd000003"> </span></p></div></body></html>