Application for the real property tax assessment freeze shall include such documentary evidence as the county treasurer deems necessary to assure validity of the claim.

Terms Used In South Dakota Codified Laws 10-6A-5

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

Source: SL 1980, ch 74, § 5; SL 1981, ch 81, § 4.