7-8-39. Establishment of public works program to provide income for payment of property taxes.
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/sd/title-7/chapter-7-8/7-8-39A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The board of county commissioners may by resolution provide for a public works program to provide work for any person for the purpose of providing income for the payment of the property taxes on such person's single - family dwelling. For the purpose of this section and § 7-8-40 a single - family dwelling is a house, condominium apartment, or manufactured home as defined in § 32-3-1 which is assessed and taxed as a separate unit including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached.