<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-6-154 - Notice of assessment--Required information--Promulgation of rules.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s054552495faa48c1853470ebea31cea8Normal { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s054552495faa48c1853470ebea31cea8SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s054552495faa48c1853470ebea31cea8CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s054552495faa48c1853470ebea31cea8Statute { text-indent: 0.50in; text-align: justify; 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span.s054552495faa48c1853470ebea31cea8DefaultParagraphFont-000001 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s054552495faa48c1853470ebea31cea8SCL { 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><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-6-154 - Notice of assessment--Required information--Promulgation of rules."><meta property="og:description" content="SDLRC Codified Law 10-6-154 - Notice of assessment--Required information--Promulgation of rules."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes/10-6-154"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s054552495faa48c1853470ebea31cea8Normal"><a href="https://sdlegislature.gov/Statutes?Statute=10-6-154" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8SENU">10-6-154</span></a><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8SENU">. </span><span class="s054552495faa48c1853470ebea31cea8CL">Notice of assessment--Required information--Promulgation of rules.</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8Statute"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">The director shall mail or transmit electronically a notice of assessment to each property owner not later than March first that contains:</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(1)    A statement that property occupied by the owner or a parent of the owner may be eligible for tax relief by being classified as an owner-occupied single-family dwelling pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-39" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-13-39</span></a><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont"> through </span><a href="https://sdlegislature.gov/Statutes?Statute=10-13-40" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-13-40</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">;</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(2)    A statement that 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, may be eligible for tax relief pursuant to §§ </span><a href="https://sdlegislature.gov/Statutes?Statute=10-4-40" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-4-40</span></a><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont"> and </span><a href="https://sdlegislature.gov/Statutes?Statute=10-4-41" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-4-41</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">;</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(3)    A statement that 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 may be eligible for tax relief pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-4-24.10" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-4-24.10</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">;</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(4)    A statement that a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities may be eligible for tax relief pursuant to § </span><a href="https://sdlegislature.gov/Statutes?Statute=10-4-24.11" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-4-24.11</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">;</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(5)    A statement that property owned by a citizen who reached sixty-five years of age or who is disabled may be eligible for tax relief pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=10-6A" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">10-6A</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">; and</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8StatuteNumber1"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">(6)    Uniform information prescribed by the secretary of the department.</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8Statute"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">The secretary of the department may promulgate rules, pursuant to chapter </span><a href="https://sdlegislature.gov/Statutes?Statute=1-26" rel="noopener"><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">1-26</span></a><span class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont">, concerning the form and content of the notice.</span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8Normal"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8000000"> </span></p><p dir="ltr" class="s054552495faa48c1853470ebea31cea8NoIndent"><span xml:space="preserve" class="s054552495faa48c1853470ebea31cea8DefaultParagraphFont-000001">Source: </span><span class="s054552495faa48c1853470ebea31cea8SCL">SL 1988, ch 88; SL 1989, ch 88, § 1; SL 1993, ch 86, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2012, ch 61, § 1; SL 2020, ch 40, § 1; SDCL § 10-6-50; SL 2021, ch 44, §§ 39, 44; SL 2024, ch 34, § 3.</span></p></div></body></html>