7-8-39. Establishment of public works program to provide income for payment of property taxes.The board of county commissioners may by resolution provide for a public works program to provide work for any person for the purpose of providing income for the payment of the property taxes on such person's single-family dwelling. For the purpose of this section and §7-8-40 a single-family dwelling is a house, condominium apartment, or manufactured home as defined in §32-3-1 which is assessed and taxed as a separate unit including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached. Source: SL 1994, ch 65, §1.
South Dakota Legal Code