CHAPTER 39

(HB 1232)

Real property tax assessment freeze revised.

         ENTITLED, An Act to  revise certain provisions concerning the freeze on property assessments for disabled and senior citizens.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:

     Section  1.  That § 10-6A-4 be amended to read as follows:

     10-6A-4.   Applications The application for the real property tax assessment freeze provided under this chapter shall be made annually submitted on or before April first on forms prescribed by the secretary of revenue and regulation. Forms The form shall be made available to the county treasurers treasurer who shall, upon request of an applicant, assist the applicant in completing the forms form. A person failing to comply with the April first deadline for the previous year, but otherwise qualifying for the real property tax assessment freeze provided under this chapter, may petition the board of county commissioners to recalculate the taxes based on the valuation the person would have received under this program and abate the difference in taxes .

     Section  2.  That § 10-18-2 be amended by adding thereto a NEW SUBDIVISION to read as follows:

     The board may abate or refund the taxes pursuant to section 1 of this Act.

     Signed March 7, 2006

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