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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 18 - Property Tax Abatement And Refunds
- § 10-18-1 Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding 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 which authorized--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 within municipal corporation.
- § 10-18-7 Certification of municipal action where concurrence required--Failure to file certificate 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.
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