10-6A-4. Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline.
The application for the real property tax assessment freeze provided under this chapter shall be annually submitted on or before April first on forms prescribed by the secretary of revenue. The form shall be made available to the county treasurer who shall, upon request of an applicant, assist the applicant in completing the form. The property owner shall sign the certificate under penalty of perjury. A person failing to comply with the April first deadline for the previous year, but otherwise qualifying for the real property tax assessment freeze provided under this chapter, may petition the board of county commissioners to recalculate the taxes based on the valuation the person would have received under this program and abate the difference in taxes.
Source: SL 1980, ch 74, §4; SL 1981, ch 81, §3; SL 1994, ch 74, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2006, ch 39, §1; SL 2008, ch 45, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
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.