South Dakota Codified Laws
Title 10 - Taxation
Chapter 13 - Property Tax Relief

Section 10-13-20 - Construction of chapter. - 10-13-20. Construction of chapter. The provisions of this chapter may...

Section 10-13-21 - Promulgation of rules. - 10-13-21. Promulgation of rules. The secretary of revenue may promulgate...

Section 10-13-35 - Limitation on tax levy increase on real property for 1997 and years thereafter--School districts excepted. - 10-13-35. Limitation on tax levy increase on real property for...

Section 10-13-35.1 - Exception to limitation on tax levy increase when consolidating services. - 10-13-35.1. Exception to limitation on tax levy increase when consolidating...

Section 10-13-35.2 - Districts' taxing authority returned upon discontinuance of consolidation of services. - 10-13-35.2. Districts' taxing authority returned upon discontinuance of consolidation of...

Section 10-13-35.3 - Revenue payable from real property taxes may be decreased. - 10-13-35.3. Revenue payable from real property taxes may be decreased....

Section 10-13-35.4 - County auditor to calculate maximum revenue amount payable--Factors--Exclusion. - 10-13-35.4. County auditor to calculate maximum revenue amount payable--Factors--Exclusion. For...

Section 10-13-35.5 - Revenue payable from real property taxes may be increased. - 10-13-35.5. Revenue payable from real property taxes may be increased....

Section 10-13-35.6 - Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies. - 10-13-35.6. Counties that lowered property tax levies to comply with...

Section 10-13-35.7 - Rural fire protection district--Decrease of revenue payable from real property taxes--Effect. - 10-13-35.7. Rural fire protection district--Decrease of revenue payable from real...

Section 10-13-35.8 - Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion. - 10-13-35.8. Calculation of maximum amount of revenue payable--Rural fire district...

Section 10-13-35.9 - Rural fire district--Increase of revenue payable from real property taxes--Limitations. - 10-13-35.9. Rural fire district--Increase of revenue payable from real property...

Section 10-13-35.10 - Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment. - 10-13-35.10. Abolished townships--Exemption from limitation on tax levy increase on...

Section 10-13-35.11 - Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006. - 10-13-35.11. Abolished townships--Exemption from limitation on tax levy increase on...

Section 10-13-35.12 - Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996. - 10-13-35.12. Exemption from limitation on tax levy increase for taxing...

Section 10-13-35.13 - Imposition of levy by resolution--Publication--Reference of decision to voters. - 10-13-35.13. Imposition of levy by resolution--Publication--Reference of decision to voters....

Section 10-13-36 - Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election. - 10-13-36. Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election....

Section 10-13-37 - Median level of assessment to be eighty-five percent of market value. - 10-13-37. Median level of assessment to be eighty-five percent of...

Section 10-13-37.1 - Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year. - 10-13-37.1. Calculation of factor for nonagricultural valuations--Sales and assessments from...

Section 10-13-37.2 - Appeal of valuation decision. - 10-13-37.2. Appeal of valuation decision. Any person, firm, corporation, public...

Section 10-13-37.3 - Application of factor pending appeal. - 10-13-37.3. Application of factor pending appeal. Any appeal made pursuant...

Section 10-13-37.4 - Circuit court may award costs and attorneys' fees. - 10-13-37.4. Circuit court may award costs and attorneys' fees. The...

Section 10-13-37.5 - Supreme Court may award attorneys' fees--Motion and itemized statement required. - 10-13-37.5. Supreme Court may award attorneys' fees--Motion and itemized statement...

Section 10-13-38 - Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted. - 10-13-38. Determining index factor--Notice to county auditor of revenue to...

Section 10-13-39 - Classification of owner-occupied single-family dwelling. - 10-13-39. Classification of owner-occupied single-family dwelling. Each owner-occupied single-family dwelling...

Section 10-13-39.1 - Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal. - 10-13-39.1. Request to classify certain owner occupied property--Portion occupied by...

Section 10-13-39.2 - Review of owner-occupied single-family classifications determined before July 1, 2005. - 10-13-39.2. Review of owner-occupied single-family classifications determined before July 1,...

Section 10-13-39.3 - Ownership requirements for classifying dwellings as owner-occupied. - 10-13-39.3. Ownership requirements for classifying dwellings as owner-occupied. For the...

Section 10-13-40 - Eligibility for owner-occupied classification. - 10-13-40. Eligibility for owner-occupied classification. To be eligible for a...

Section 10-13-40.3 - Penalty for fraudulent receipt of owner-occupied single-family dwelling classification. - 10-13-40.3. Penalty for fraudulent receipt of owner-occupied single-family dwelling classification....

Section 10-13-40.4 - Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service. - 10-13-40.4. Abatement or refund of tax where failure to meet...

Section 10-13-43 - Information provided by county auditor to Department of Revenue. - 10-13-43. Information provided by county auditor to Department of Revenue....

Section 10-13-45 - Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions. - 10-13-45. Classification of single-family dwelling constructed or being constructed for...