<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 7-8-39 - Establishment of public works program to provide income for payment of property taxes. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2035282Normal { 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.s2035282SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2035282CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2035282Normal-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.s2035282DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2035282DefaultParagraphFont-000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2035282000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2035282SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2035282SCL-000003 { 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="s2035282Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-8-39"><span class="s2035282SENU">7-8-39</span></a><span xml:space="preserve" class="s2035282SENU">. </span><span class="s2035282CL">Establishment of public works program to provide income for payment of property taxes.</span></p><p dir="ltr" class="s2035282Normal-000000"><span class="s2035282DefaultParagraphFont">The board of county commissioners may by resolution provide for a public works program to provide work for any person for the purpose of providing income for the payment of the property taxes on such person's single</span><span class="s2035282DefaultParagraphFont-000001">-</span><span xml:space="preserve" class="s2035282DefaultParagraphFont">family dwelling. For the purpose of this section and § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=7-8-40"><span class="s2035282DefaultParagraphFont">7-8-40</span></a><span xml:space="preserve" class="s2035282DefaultParagraphFont"> a single</span><span class="s2035282DefaultParagraphFont-000001">-</span><span xml:space="preserve" class="s2035282DefaultParagraphFont">family dwelling is a house, condominium apartment, or manufactured home as defined in § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=32-3-1"><span class="s2035282DefaultParagraphFont">32-3-1</span></a><span xml:space="preserve" class="s2035282DefaultParagraphFont"> which is assessed and taxed as a separate unit including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached.</span></p><p dir="ltr" class="s2035282Normal"><span xml:space="preserve" class="s2035282000002"> </span></p><p dir="ltr" class="s2035282Normal"><span class="s2035282SCL">Source:</span><span xml:space="preserve" class="s2035282SCL-000003"> SL 1994, ch 65, § 1.</span></p></div></body></html>