<html> <head> <title>Rule 64:04:01:13.04 Classification by equalization director.</title> <META NAME="Keywords" Content="Administrative Rules 64:04:01:13.04"> <META NAME="Description" Content="Administrative Rules 64:04:01:13.04 Classification by equalization director."> <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>64:04:01:13.04.&nbsp;&nbsp;Classification by equalization director.</b> The director of equalization of the county where the dwelling is located shall determine if a property is to be classified as an owner-occupied single-family dwelling. If the classification is denied, the director of equalization shall notify the applicant no later than April 1.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>Source:</b> 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <b>General Authority:</b>SDCL <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-10-6">10-10-6</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-13-21">10-13-21.</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=10-10-11">10-10-11</A>, <A HREF="/statutes/DisplayStatute.aspx?Type=Statute&Statute=10-13-39">10-13-39.</A></p> </div> </body> </html>