10-6A-7. Certification of eligibility and income by treasurer--Freeze of assessment.The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property tax assessment. Source: SL 1980, ch 74, §7; SL 1981, ch 81, §5.
South Dakota Legal Code