Property Tax Abatement And Refunds

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Property Tax Abatement And Refunds

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Section
10-18-1

Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes.

Section
10-18-1.1

Time allowed for abatement or refund of invalid, inequitable or unjust tax.

Section
10-18-2

Compromise, abatement or rebate of uncollectible tax--Circumstances in which authorized--Apportionment among funds and taxing districts.

Section
10-18-3

Procedure applicable to compromise of uncollectible taxes.

Section
10-18-4

Contents and verification of application for abatement or refund.

Section
10-18-5

Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.

Section
10-18-6

Concurrence of municipal governing body required for abatement of tax within municipal corporation.

Section
10-18-7

Certification of municipal action where concurrence required--Failure to file certificate as concurrence.

Section
10-18-8

Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.

Section
10-18-9

Correction of tax lists on grant of abatement or compromise.

Section
10-18-10

Order and payment of refund--Charging to tax districts.

Section
10-18-11

Credit to county for state tax abated or refunded.

Section
10-18-12

Appeal from county commissioners to circuit court.

Section
10-18-13

Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts.

Section
10-18-14

Retroactive application of chapter.

Section
10-18-15

Payment of property tax refunds for taxes erroneously collected.

Section
10-18-16

Refund date for property taxes erroneously collected.

Section
10-18-17

Interest on property taxes erroneously collected.