South Dakota Administrative Rules — Title 64 (Revenue)

ARSD § 64:47:02:11 — Persons who must be included in a household

All persons in one dwelling and sharing its central facilities must be included
as part of one household. Any person claiming property tax relief may only
claim the relief based upon taxes paid on the dwelling in which the claimant
actually resides.

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-1(2).

Source: official text