10-18A-1.1. Reduction in income allowed for taxes paid--Determination of amount.
The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-18A-1(6) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single-family dwelling, then the amount of the reduction shall equal the taxes paid on the residence structure, platted lot upon which the structure is located or one acre, whichever is less, and the garage, whether attached or unattached. If the residence is not a single-family dwelling, then the reduction shall be equal to the amount of tax paid on or allocated to the structure and the platted lot upon which the structure is situated or one acre, whichever is less, used as a residence by the claimant including the garage, whether attached or unattached.
Source: SL 1980, ch 81, ยง2.
Structure South Dakota Codified Laws
Chapter 18A - Property Tax Refund For Elderly And Disabled Persons
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-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-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.