Property Tax Refund For Elderly And Disabled Persons

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Property Tax Refund For Elderly And Disabled Persons

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Section
10-18A-1

Definition of terms.

Section
10-18A-1.1

Reduction in income allowed for taxes paid--Determination of amount.

Section
10-18A-2

Refund of taxes paid on single family dwelling--Conditions.

Section
10-18A-3

Refund denied after refund of sales tax.

Section
10-18A-4

Right to file lost on death.

Section
10-18A-5

Single-member household refund schedule.

Section
10-18A-6

Multiple-member household refund schedule.

Section
10-18A-6.1

Multiple-member household refund--Eligibility of head of household--Conditions.

Section
10-18A-7

Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time.

Section
10-18A-8

Amount claimed not required on application--Computation by county auditor.

Section
10-18A-9

Documentary evidence in application.

Section
10-18A-10

Signing of refund claim--Delivery to proper officer.

Section
10-18A-11

Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms.

Section
10-18A-12

Appropriations insufficient for all payments--Proration to timely filed claims.

Section
10-18A-13

Hearing on denial of claim--Time for demand.

Section
10-18A-14

Fraudulent refund claims as petty offense.

Section
10-18A-15

Promulgation of rules.

Section
10-18A-16

Distribution of unspent sales and property tax refunds.