10-6B-10. Applicant not required to record on application amount claimed--Reduction computed by county auditor.
The applicant, at his election, is not 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 1987, ch 86, ยง10.
Structure South Dakota Codified Laws
Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
Section 10-6B-1 - Definition of terms.
Section 10-6B-2 - Adoption of chapter by governing board of municipality.
Section 10-6B-3 - Amount of reduction in income allowed for taxes paid.
Section 10-6B-4 - Requirements for reduction of real property taxes due on single family dwelling.
Section 10-6B-5 - Survival of right to file claim.
Section 10-6B-6 - Amount of reduction of real property taxes due for a single-member household.
Section 10-6B-7 - Amount of reduction of real property taxes due for a multiple-member household.
Section 10-6B-8 - Eligibility of head of household for reduction--Requirements.
Section 10-6B-9 - Claims for reduction of real property taxes--Forms.
Section 10-6B-11 - Documentary evidence.
Section 10-6B-12 - Claim for reduction signed and delivered to county auditor.
Section 10-6B-13 - Reduction of taxes by county treasurer.
Section 10-6B-14 - Protest of denial of reduction--Hearing.
Section 10-6B-15 - Denial of reduction because of refund or freeze.