10-6B-9. Claims for reduction of real property taxes--Forms.
Claims for a reduction of real property taxes under this chapter shall be made annually on or before April first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application.
Source: SL 1987, ch 86, §9; SL 1994, ch 74, §5; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
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.