10-18A-2. Refund of taxes paid on single family dwelling--Conditions.
Any person making application under the provisions of this chapter shall be entitled to a refund of the real property taxes due or paid on his single-family dwelling according to the schedule provided in §§10-18A-5 and 10-18A-6, provided the following conditions are met:
(1)The head of a household shall be sixty-five years of age or older or shall be disabled, prior to January first of the year in which the real property is assessed and the taxes levied thereon;
(2)The person claiming refund shall have owned, either in fee or by contract purchase, the real property for which the refund is claimed for at least three years or have been resident of the State of South Dakota for at least five years if not qualified under the three years' ownership limitation;
(3)A claim for refund can only be made for a single-family dwelling as defined in subdivision §10-18A-1(8).
Source: SL 1976, ch 92, §2; SL 1977, ch 91.
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.