10-18-15. Payment of property tax refunds for taxes erroneously collected.
Any refund owed as the result of an abatement pursuant to this chapter or any taxpayer action brought pursuant to §10-27-2, or any other real property tax refund which any governmental entity is required to reimburse for any real property taxes previously received, shall be due and payable to the taxpayer as follows:
(1)If the judicial order or resolution was entered after January first but, before September first, the refund is due on or before the second Monday of January in the year following the entry of judgment or other judicial order requiring the refund or the resolution of abatement.
(2)If the order or resolution was entered between September first through December thirty-first, the refund is due on or before the second Monday of January in the second year following the entry of judgment or other judicial order requiring the refund.
Source: SL 1994, ch 83, §1.
Structure South Dakota Codified Laws
Chapter 18 - Property Tax Abatement And Refunds
Section 10-18-1.1 - Time allowed for abatement or refund of invalid, inequitable or unjust tax.
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 10-18-9 - 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 10-18-14 - 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.