64:04:01:13.04.  Classification by equalization director. 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.

          Source: 22 SDR 5, effective July 23, 1995; 24 SDR 31, effective September 17, 1997.

          General Authority:SDCL 10-10-6, 10-13-21.

          Law Implemented:SDCL 10-10-11, 10-13-39.