South Dakota Codified Laws
Title 10 - Taxation
Chapter 18 - Property Tax Abatement And Refunds

Section 10-18-1 - Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes. - 10-18-1. Invalid or erroneous assessment or tax--Claims for abatement or...

Section 10-18-1.1 - Time allowed for abatement or refund of invalid, inequitable or unjust tax. - 10-18-1.1. Time allowed for abatement or refund of invalid, inequitable...

Section 10-18-2 - Compromise, abatement or rebate of uncollectible tax--Circumstances in which authorized--Apportionment among funds and taxing districts. - 10-18-2. Compromise, abatement or rebate of uncollectible tax--Circumstances in which...

Section 10-18-3 - Procedure applicable to compromise of uncollectible taxes. - 10-18-3. Procedure applicable to compromise of uncollectible taxes. Applications for...

Section 10-18-4 - Contents and verification of application for abatement or refund. - 10-18-4. Contents and verification of application for abatement or refund....

Section 10-18-5 - Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application. - 10-18-5. Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment...

Section 10-18-6 - Concurrence of municipal governing body required for abatement of tax within municipal corporation. - 10-18-6. Concurrence of municipal governing body required for abatement of...

Section 10-18-7 - Certification of municipal action where concurrence required--Failure to file certificate as concurrence. - 10-18-7. Certification of municipal action where concurrence required--Failure to file...

Section 10-18-8 - Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court. - 10-18-8. Hearing and decision by county commissioners on municipal refusal...

Section 10-18-9 - Correction of tax lists on grant of abatement or compromise. - 10-18-9. Correction of tax lists on grant of abatement or...

Section 10-18-10 - Order and payment of refund--Charging to tax districts. - 10-18-10. Order and payment of refund--Charging to tax districts. When...

Section 10-18-11 - Credit to county for state tax abated or refunded. - 10-18-11. Credit to county for state tax abated or refunded....

Section 10-18-12 - Appeal from county commissioners to circuit court. - 10-18-12. Appeal from county commissioners to circuit court. The same...

Section 10-18-13 - Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts. - 10-18-13. Mandatory refund of taxes after determination of disputed county...

Section 10-18-14 - Retroactive application of chapter. - 10-18-14. Retroactive application of chapter. The provisions of this chapter...

Section 10-18-15 - Payment of property tax refunds for taxes erroneously collected. - 10-18-15. Payment of property tax refunds for taxes erroneously collected....

Section 10-18-16 - Refund date for property taxes erroneously collected. - 10-18-16. Refund date for property taxes erroneously collected. A county...

Section 10-18-17 - Interest on property taxes erroneously collected. - 10-18-17. Interest on property taxes erroneously collected. In addition to...