South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:47 - Tax relief
Chapter 64:47:02 - Property tax relief
Section 64:47:02:17 - Proof of residency
Universal Citation: SD Admin Rules 64:47:02:17
Current through Register Vol. 51, page 43, September 23, 2024
Any claimant for tax relief who represents that the claimant has been a resident of South Dakota for five years shall, upon request, furnish proof of the claimant's residency. The enumerated indicators contained in § 64:47:02:13 are indicative but not conclusive of residency.
General Authority: SDCL 10-18A-15.
Law Implemented: SDCL 10-18A-2(2).
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