10-6A-11. Refund eligibility unaffected.
Property tax relief granted through the provisions of this chapter shall not affect a person's eligibility for a refund of property taxes as provided for in chapter 10-18A or for a retail sales and service tax refund under the provisions of chapter 10-45A.
Source: SL 1980, ch 74, ยง11.
Structure South Dakota Codified Laws
Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
Section 10-6A-1 - Definition of terms.
Section 10-6A-3 - Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
Section 10-6A-5 - Applications to include supporting documents.
Section 10-6A-6 - County treasurer to determine eligibility.
Section 10-6A-7 - Certification of eligibility and income by treasurer--Freeze of assessment.
Section 10-6A-7.1 - Records of values of frozen assessments.
Section 10-6A-9 - Denial of claim--Hearing before secretary of revenue--Appeals.
Section 10-6A-11 - Refund eligibility unaffected.
Section 10-6A-12 - False application for assessment freeze--Assessment--Lien--Three-year bar.