SDCL 10-6A-12 False Application For Assessment Freeze-Assessment-Lien-Three-Year Bar

LibrarySouth Dakota Statutes
Edition2023
CurrencyCurrent through the 2023 Legislative Session
Year2023
CitationSDCL 10-6A-12

Any person who receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person's ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessment is a perpetual lien on the property pursuant to § 10-21-33. The person is barred from...

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