A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that value. Source: SL 1981, ch 81 , § 7. 10-6A-8. Repealed by SL 1981, ch 81 , § 6.
Records of values of frozen assessments
SDCL § 10-6A-7.1 — under FREEZE ON ASSESSMENTS OF DWELLINGS OF DISABLED AND SENIOR CITIZENS.
SDCL § 10-6A-7.1