There is a newer version
of
this Chapter
2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 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 Repealed.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 Repealed.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 Repealed.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--School districts 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 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 from real property taxes may be increased.
- § 10-13-35.6 Counties that lowered property tax levies to comply with general fund carryover requirements 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 property for two years following abolishment.
- § 10-13-35.11 Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.
- § 10-13-35.12 Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.
- § 10-13-35.13 Imposition of levy by resolution--Publication--Reference of decision to voters.
- § 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 nonagricultural valuations--Sales and assessments 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 to taxing 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 owner assessed as separate unit--Appeal .
- § 10-13-39.2 Review of owner-occupied single-family classifications determined before July 1, 2005.
- § 10-13-39.3 Ownership requirements for classifying dwellings as owner-occupied.
- § 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.
- § 10-13-40.4 Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service.
- § 10-13-41 Repealed.
- § 10-13-42 Repealed.
- § 10-13-43 Information provided by county auditor to Department of Revenue.
- § 10-13-44 Repealed.
- § 10-13-45 Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.