64:47:02:05Head of household -- Claimant -- Qualifications.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Any person claiming a refund for property taxes paid must be the head of the household and either the owner of the property for three years or the owner of the property and a resident of South Dakota for five years.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.