South Dakota Codified Laws
Title 10 - Taxation
Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens

Section 10-6A-1 - Definition of terms. - 10-6A-1. Definition of terms. Terms as used in this chapter...

Section 10-6A-2 - Freeze on assessment of single-family dwellings--Conditions determining entitlement. - 10-6A-2. Freeze on assessment of single-family dwellings--Conditions determining entitlement. Any...

Section 10-6A-3 - Ceiling on market value of dwelling--Exceptions--Value increased by index factor. - 10-6A-3. Ceiling on market value of dwelling--Exceptions--Value increased by index...

Section 10-6A-4 - Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline. - 10-6A-4. Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of...

Section 10-6A-5 - Applications to include supporting documents. - 10-6A-5. Applications to include supporting documents. Application for the real...

Section 10-6A-6 - County treasurer to determine eligibility. - 10-6A-6. County treasurer to determine eligibility. The county treasurer shall...

Section 10-6A-7 - Certification of eligibility and income by treasurer--Freeze of assessment. - 10-6A-7. Certification of eligibility and income by treasurer--Freeze of assessment....

Section 10-6A-7.1 - Records of values of frozen assessments. - 10-6A-7.1. Records of values of frozen assessments. A director of...

Section 10-6A-9 - Denial of claim--Hearing before secretary of revenue--Appeals. - 10-6A-9. Denial of claim--Hearing before secretary of revenue--Appeals. Any person...

Section 10-6A-11 - Refund eligibility unaffected. - 10-6A-11. Refund eligibility unaffected. Property tax relief granted through the...

Section 10-6A-12 - False application for assessment freeze--Assessment--Lien--Three-year bar. - 10-6A-12. False application for assessment freeze--Assessment--Lien--Three-year bar. Any person who...