Owner-occupied property tax abatement for person in the military.
ENTITLED, An Act to
provide for the abatement or refund of property taxes on certain owner-
occupied single-family dwellings owned by persons in the military and to declare an
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
be amended by adding thereto a NEW SECTION to read as
Any person who is on temporary duty assignment for the military which causes the person to
fail to comply with the application deadline for a property classification as an owner-occupied
single-family dwelling pursuant to
10-13-39 to 10-13-40.3, inclusive, but otherwise qualifying
for the classification provided under this chapter, may petition the board of county commissioners
to recalculate the taxes based on the classification the person would have received under this
chapter and abate or refund the difference in taxes pursuant to chapter 10-18.
be amended by adding thereto a NEW SUBDIVISION to read as
The board may abate or refund the taxes pursuant to section 1 of this Act.
Whereas, this Act is necessary for the immediate preservation of the public peace,
health, or safety, an emergency is hereby declared to exist, and this Act shall be in full force and
effect from and after its passage and approval.
Signed March 2, 2007