10-6A-12. False application for assessment freeze--Assessment--Lien--Three-year bar.Any person who receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person's ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessment is a perpetual lien on the property pursuant to §10-21-33. The person is barred from receiving the assessment freeze reduction on any property in the state for the following three years. Source: SL 2008, ch 45, §4.
South Dakota Legal Code