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South Dakota Codified Laws
Title 10
Chapter 10-18
S.D. Codified Laws ch. 10-18
Property Tax Abatement and Refunds
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10-18-1
Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes.
10-18-1.1
Time allowed for abatement or refund of invalid, inequitable or unjust tax.
10-18-2
Compromise, abatement or rebate of uncollectible tax--Circumstances in which authorized--Apportionment among funds and taxing districts.
10-18-3
Procedure applicable to compromise of uncollectible taxes.
10-18-4
Contents and verification of application for abatement or refund.
10-18-5
Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.
10-18-6
Concurrence of municipal governing body required for abatement of tax within municipal corporation.
10-18-7
Certification of municipal action where concurrence required--Failure to file certificate as concurrence.
10-18-8
Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.
10-18-9
Correction of tax lists on grant of abatement or compromise.
10-18-10
Order and payment of refund--Charging to tax districts.
10-18-11
Credit to county for state tax abated or refunded.
10-18-12
Appeal from county commissioners to circuit court.
10-18-13
Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts.
10-18-14
Retroactive application of chapter.
10-18-15
Payment of property tax refunds for taxes erroneously collected.
10-18-16
Refund date for property taxes erroneously collected.
10-18-17
Interest on property taxes erroneously collected.