South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:02:05 — Head of household -- Claimant -- Qualifications

Any person claiming a refund for property taxes paid must be the head of the
household and either the owner of the property for three years or the owner of
the property and a resident of South Dakota for five years.

Last amended: Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. General Authority: SDCL 10-18A-15. Law Implemented: SDCL 10-18A-2.

Source: official text