10-13-39.2. Review of owner-occupied single-family classifications determined before July 1, 2005.No amendment to §10-13-40 made pursuant to SL 2005, ch 62, §1, compels the director of equalization to review any owner-occupied single-family classifications determined before July1, 2005. However, the director of equalization may review such classifications if information is provided or discovered concerning the eligibility of any dwelling that is classified as an owner-occupied single-family dwelling. Source: SL 2005, ch 62, §2.
South Dakota Legal Code