Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 04 - Property Subject To Taxation > Section 10-4-30 - Single-family dwellings of disabled or senior citizens classified.

Section 10-4-30 - Single-family dwellings of disabled or senior citizens classified.

10-4-30. Single-family dwellings of disabled or senior citizens classified. 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.