10-6B-13. Reduction of taxes by county treasurer.
The county treasurer shall reduce the taxes due and payable in the year next succeeding the year of application from any person eligible for a reduction under the provisions of this chapter.
Source: SL 1987, ch 86, ยง13.
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.