South Dakota 13 — Property Tax Relief
- 10-13-1 — to 10-13-10. Repealed.
- 10-13-11 — to 10-13-19. Repealed.
- 10-13-20 — Construction of chapter.
- 10-13-21 — Promulgation of rules.
- 10-13-22 — to 10-13-34. Repealed.
- 10-13-35 — Limitation on tax levy increase on real property for 1997 and years thereafter--Schooldistricts excepted.
- 10-13-35.1 — Exception to limitation on tax levy increase when consolidating services.
- 10-13-35.2 — Districts' taxing authority returned upon discontinuance of consolidation of services.
- 10-13-35.3 — Revenue payable to county from real property taxes may be decreased.
- 10-13-35.4 — County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
- 10-13-35.5 — Revenue payable to county from real property taxes may be increased--Limitations.
- 10-13-35.6 — Counties that lowered property tax levies to comply with general fund carryoverrequirements authorized to revise levies.
- 10-13-35.7 — Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.
- 10-13-35.8 — Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.
- 10-13-35.9 — Rural fire district--Increase of revenue payable from real property taxes--Limitations.
- 10-13-35.10 — Abolished townships--Exemption from limitation on tax levy increase on real propertyfor two years following abolishment.
- 10-13-35.11 — Abolished townships--Exemption from limitation on tax levy increase on real propertyfor taxes payable in 2005 and 2006.
- 10-13-36 — Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.
- 10-13-37 — Median level of assessment to be eighty-five percent of market value.
- 10-13-37.1 — Calculation of factor for agricultural and nonagricultural valuations--Sales andassessments from preceding year.
- 10-13-37.2 — Appeal of valuation decision.
- 10-13-37.3 — Application of factor pending appeal.
- 10-13-37.4 — Circuit court may award costs and attorneys' fees.
- 10-13-37.5 — Supreme Court may award attorneys' fees--Motion and itemized statement required.
- 10-13-38 — Determining index factor--Notice to county auditor of revenue to be raised--Notice totaxing district--School districts excepted.
- 10-13-39 — Classification of owner-occupied single-family dwelling.
- 10-13-39.1 — Request to classify certain owner occupied property--Portion occupied by ownerassessed as separate unit--Appeal.
- 10-13-39.2 — Review of owner-occupied single-family classifications determined before July 1,2005.
- 10-13-40 — Eligibility for owner-occupied classification.
- 10-13-40.1 — , 10-13-40.2. Repealed.
- 10-13-40.3 — Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.
- 10-13-41 — Repealed.
- 10-13-42 — Repealed.
- 10-13-43 — Information provided by county auditor to Department of Revenue and Regulation.
- 10-13-44 — Property tax reduction fund--Distribution of money--Tax credit payments.