South Dakota 18 — Property Tax Abatement And Refunds
- 10-18-1 — Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificateoutstanding on real property sold for taxes.
- 10-18-1.1 — Time allowed for abatement or refund of invalid, inequitable or unjust tax.
- 10-18-2 — Compromise, abatement or rebate of uncollectible tax--Circumstances in whichauthorized--Apportionment among funds and taxing districts.
- 10-18-3 — Procedure applicable to compromise of uncollectible taxes.
- 10-18-4 — Contents and verification of application for abatement or refund.
- 10-18-5 — Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.
- 10-18-6 — Concurrence of municipal governing body required for abatement of tax withinmunicipal corporation.
- 10-18-7 — Certification of municipal action where concurrence required--Failure to filecertificate as concurrence.
- 10-18-8 — Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.
- 10-18-9 — Correction of tax lists on grant of abatement or compromise.
- 10-18-10 — Order and payment of refund--Charging to tax districts.
- 10-18-11 — Credit to county for state tax abated or refunded.
- 10-18-12 — Appeal from county commissioners to circuit court.
- 10-18-13 — Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts.
- 10-18-14 — Retroactive application of chapter.
- 10-18-15 — Payment of property tax refunds for taxes erroneously collected.
- 10-18-16 — Refund date for property taxes erroneously collected.
- 10-18-17 — Interest on property taxes erroneously collected.