<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-13-39.2 - Review of owner-occupied single-family classifications determined before July 1, 2005. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2037975Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037975SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037975CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2037975Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2037975DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037975000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2037975SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2037975SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2037975Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13-39.2"><span class="s2037975SENU">10-13-39.2</span></a><span xml:space="preserve" class="s2037975SENU">. </span><span class="s2037975CL">Review of owner-occupied single-family classifications determined before July 1, 2005.</span></p><p dir="ltr" class="s2037975Normal-000000"><span xml:space="preserve" class="s2037975DefaultParagraphFont">No amendment to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-13-40"><span class="s2037975DefaultParagraphFont">10-13-40</span></a><span xml:space="preserve" class="s2037975DefaultParagraphFont"> made pursuant to SL 2005, ch 62, § 1, compels the director of equalization to review any owner-occupied single-family classifications determined before July 1, 2005. However, the director of equalization may review such classifications if information is provided or discovered concerning the eligibility of any dwelling that is classified as an owner-occupied single-family dwelling.</span></p><p dir="ltr" class="s2037975Normal"><span xml:space="preserve" class="s2037975000001"> </span></p><p dir="ltr" class="s2037975Normal"><span class="s2037975SCL">Source:</span><span xml:space="preserve" class="s2037975SCL-000002"> SL 2005, ch 62, § 2.</span></p><p dir="ltr" class="s2037975Normal"><span xml:space="preserve" class="s2037975000001"> </span></p></div></body></html>