Single - family dwellings owned by heads of households sixty - five years of age or disabled are hereby classified for purposes of taxation. Source: SL 1980, ch 74 , § 12. 10-4-31, 10-4-32. Repealed by SL 1997, ch 57 , §§ 4, 5.
SDCL § 10-4-30 — under PROPERTY SUBJECT TO TAXATION.
SDCL § 10-4-30
Single - family dwellings owned by heads of households sixty - five years of age or disabled are hereby classified for purposes of taxation. Source: SL 1980, ch 74 , § 12. 10-4-31, 10-4-32. Repealed by SL 1997, ch 57 , §§ 4, 5.