South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:47 - Tax relief
Chapter 64:47:02 - Property tax relief
Section 64:47:02:11 - Persons who must be included in a household
Universal Citation: SD Admin Rules 64:47:02:11
Current through Register Vol. 51, page 43, September 23, 2024
All persons in one dwelling and sharing its central facilities must be included as part of one household. Any person claiming property tax relief may only claim the relief based upon taxes paid on the dwelling in which the claimant actually resides.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-1(2).
Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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