ARSD § 64:47:02:16 — Verification of value by auditor

The
auditor of the county of which the claimant is a resident must verify the taxes
due on the dwelling for which tax relief is sought. The taxes must be recorded
on the face of the claim. The claim must be signed by the auditor and must set
forth the taxes due on the residence separate from the land upon which it is
situated and separate from any garage attached or unattached.