South Dakota Codified Laws
Chapter 18A - Property Tax Refund For Elderly And Disabled Persons
Section 10-18A-8 - Amount claimed not required on application--Computation by county auditor.

10-18A-8. Amount claimed not required on application--Computation by county auditor.
The applicant, at his election, shall not be required to record on his application the amount claimed by him. The reduction allowable to persons making the election shall be computed by the county auditor.

Source: SL 1976, ch 92, ยง6.

Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

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-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.