Section 10-40-27 - Homestead deduction not allowed.
10-40-27. Homestead deduction not allowed. In determining the true and full market value in money of such property no deductions shall be made by reason of any part of the property being claimed, used, or occupied as the homestead as created and defined by any law of this state.
Source: SL 1919, ch 108; SDC 1939, § 57.2401; SL 1961, ch 445, § 1.