reglab/housing_qa huggingface dataset:
SD Codified L § 10-18-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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.Any refund owed as the result of an abatement pursuant to this chapter or any taxpayer action brought pursuant to §10-27-2, or any other real property tax refund which any governmental entity is required to reimburse for any real property taxes previously received, shall be due and payable to the taxpayer as follows:(1)If the judicial order or resolution was entered after January first but, before September first, the refund is due on or before the second Monday of January in the year following the entry of judgment or other judicial order requiring the refund or the resolution of abatement.(2)If the order or resolution was entered between September first through December thirty-first, the refund is due on or before the second Monday of January in the second year following the entry of judgment or other judicial order requiring the refund. Source: SL 1994, ch 83, §1.
SD Codified L § 10-18-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|Section 10-18-16 - Refund date for property taxes erroneously collected.

10-18-16. Refund date for property taxes erroneously collected.A county commission paying a refund pursuant to §10-18-15, with the concurrence of all governmental entities required to make the refund, may pay the refund prior to the date specified in §10-18-15. Source: SL 1994, ch 83, §2.
SD Codified L § 10-18-17 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|Section 10-18-17 - Interest on property taxes erroneously collected.

10-18-17. Interest on property taxes erroneously collected.In addition to the amount of any refund, the taxpayer shall receive interest on the amount from the date that the tax was paid until such time as the refund is made. Interest shall be at the Category E rate as set forth in §54-3-16. Source: SL 1994, ch 83, §3.
SD Codified L § 10-18A-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-1.1 - Reduction in income allowed for taxes paid--Determination of amount.

10-18A-1.1. Reduction in income allowed for taxes paid--Determination of amount.The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-18A-1(6) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single-family dwelling, then the amount of the reduction shall equal the taxes paid on the residence structure, platted lot upon which the structure is located or one acre, whichever is less, and the garage, whether attached or unattached. If the residence is not a single-family dwelling, then the reduction shall be equal to the amount of tax paid on or allocated to the structure and the platted lot upon which the structure is situated or one acre, whichever is less, used as a residence by the claimant including the garage, whether attached or unattached. Source: SL 1980, ch 81, §2.
SD Codified L § 10-18A-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-2 - Refund of taxes paid on single family dwelling--Conditions.

10-18A-2. Refund of taxes paid on single family dwelling--Conditions.Any person making application under the provisions of this chapter shall be entitled to a refund of the real property taxes due or paid on his single-family dwelling according to the schedule provided in §§10-18A-5 and 10-18A-6, provided the following conditions are met:(1)The head of a household shall be sixty-five years of age or older or shall be disabled, prior to January first of the year in which the real property is assessed and the taxes levied thereon;(2)The person claiming refund shall have owned, either in fee or by contract purchase, the real property for which the refund is claimed for at least three years or have been resident of the State of South Dakota for at least five years if not qualified under the three years' ownership limitation;(3)A claim for refund can only be made for a single-family dwelling as defined in subdivision §10-18A-1(8). Source: SL 1976, ch 92, §2; SL 1977, ch 91.
SD Codified L § 10-18A-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-3 - Refund denied after refund of sales tax.

10-18A-3. Refund denied after refund of sales tax.No person who received a refund of retail sales and service tax under the provisions of chapter 10-45A shall be eligible for a refund of real property taxes as provided in this chapter. Source: SL 1976, ch 92, §10.
SD Codified L § 10-18A-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-4 - Right to file lost on death.

10-18A-4. Right to file lost on death.The right to file a claim under this chapter shall be personal to the claimant, and shall not survive his death. Source: SL 1976, ch 92, §13.
SD Codified L § 10-18A-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-5 - Single-member household refund schedule.

10-18A-5. Single-member household refund schedule. The amount of refund of real property taxes due or paid for a single-member household made pursuant to this chapter shall be according to the following schedule:The refund of realIf household income isproperty taxes duemore than:but less thanor paid shall be$ 0$6,63035%6,6316,89034%6,8917,15033%7,1517,41032%7,4117,67031%7,6717,93030%7,9318,19029%8,1918,45028%8,4518,71027%8,7118,97026%8,9719,23025%9,2319,49024%9,4919,75023%9,75110,01022%10,01110,27021%10,27110,53020%10,53110,79019%10,79111,05018%11,05111,31017%11,31111,57016%11,57111,83015%11,83112,09014%12,09112,35013%12,35112,61012%12,61112,88011%over 12,880No refund Source: SL 1976, ch 92, § 3; SL 1978, ch 79, § 3; SL 1988, ch 96, § 1; SL 1989, ch 93, § 1; SL 1990, ch 81, § 1; SL 2000, ch 53, § 1; SL 2002, ch 57, § 4; SL 2006, ch 42, § 4; SL 2008, ch 59, § 4; SL 2012, ch 65, § 4, eff. Mar. 20, 2012; SL 2013, ch 47, § 4, eff. Mar. 6, 2013; SL 2014, ch 56, § 4, eff. Mar. 26, 2014; SL 2016, ch 60, § 4, eff. Feb. 25, 2016; SL 2018, ch 62, § 4, eff. Feb. 8, 2018; SL 2019, ch 63, § 4, eff. Mar. 27, 2019; SL 2020, ch 33, § 4, eff. Mar. 16, 2020; SL 2021, ch 48, § 4, eff. Mar. 25, 2021.
SD Codified L § 10-18A-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-6 - Multiple-member household refund schedule.

10-18A-6. Multiple-member household refund schedule. The amount of refund of real property taxes due or paid for a multiple-member household made pursuant to this chapter shall be according to the following schedule:The refund of realIf household income isproperty taxes duemore than:but not more thanor paid shall be$ 0$10,92055%10,92111,28153%11,28211,64251%11,64312,00349%12,00412,36447%12,36512,72545%12,72613,08643%13,08713,44741%13,44813,80839%13,80914,16937%14,17014,53035%14,53114,89133%14,89215,25231%15,25315,61329%15,61415,97427%15,97516,33525%16,33616,69623%16,69717,05721%17,05817,42019%over 17,420No refund Source: SL 1976, ch 92, § 4; SL 1978, ch 79, § 4; SL 1988, ch 96, § 2; SL 1989, ch 93, § 2; SL 1990, ch 81, § 2; SL 2000, ch 53, § 2; SL 2002, ch 57, § 5; SL 2006, ch 42, § 5; SL 2008, ch 59, § 5; SL 2012, ch 65, § 5, eff. Mar. 20, 2012; SL 2013, ch 47, § 5, eff. Mar. 6, 2013; SL 2014, ch 56, § 5, eff. Mar. 26, 2014; SL 2016, ch 60, § 5, eff. Feb. 25, 2016; SL 2018, ch 62, § 5, eff. Feb. 8, 2018; SL 2019, ch 63, § 5, eff. Mar. 27, 2019; SL 2020, ch 33, § 5, eff. Mar. 16, 2020; SL 2021, ch 48, § 5, eff. Mar. 25, 2021.
SD Codified L § 10-18A-6.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-6.1 - Multiple-member household refund--Eligibility of head of household--Conditions.

10-18A-6.1. Multiple-member household refund--Eligibility of head of household--Conditions.The head of household shall be eligible for the refund computed pursuant to the schedule in §10-18A-6 if each of the following conditions are satisfied:(1)The head of household is a widow or widower;(2)The dwelling upon which the refund is claimed qualified for and received a refund pursuant to §10-18A-6 in the year immediately preceding the death of the deceased spouse;(3)The head of household has continued to live in the same dwelling;(4)The head of household has not remarried. Source: SL 1979, ch 72, §2.
SD Codified L § 10-18A-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-7 - Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time.

10-18A-7. Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time.Claims for refund of real property taxes under this chapter shall be made annually on or before July 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. In case of sickness, absence, or other disability of the claimant, or if other good cause exists, the secretary may extend for a period not to exceed six months the time for filing a claim. Source: SL 1976, ch 92, §5; SL 1980, ch 81, §6; SL 1995, ch 62, §3; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-18A-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-8 - Amount claimed not required on application--Computation by county auditor.

10-18A-8. Amount claimed not required on application--Computation by county auditor.The applicant, at his election, shall not be required to record on his application the amount claimed by him. The reduction allowable to persons making the election shall be computed by the county auditor. Source: SL 1976, ch 92, §6.
SD Codified L § 10-18A-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-9 - Documentary evidence in application.

10-18A-9. Documentary evidence in application.Any application for reduction shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the application. Source: SL 1976, ch 92, §7; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-18A-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-10 - Signing of refund claim--Delivery to proper officer.

10-18A-10. Signing of refund claim--Delivery to proper officer.Any claim for refund shall be signed and delivered to any officer authorized to take acknowledgments, or the county auditor or his deputy in the county where the real property is located. Source: SL 1976, ch 92, §9.
SD Codified L § 10-18A-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-11 - Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms.

10-18A-11. Reimbursement of eligible claimants--Payment from retail sales and service tax refund appropriations--Time for payment--Forms.The secretary of revenue shall reimburse to any person eligible for payment under the provisions of this chapter. The reimbursement shall be paid out of appropriations for retail sales and service tax refunds to the elderly and disabled. Any claim for reimbursement by any person shall be paid within sixty days after the deadline, as prescribed in §10-18A-7, upon forms prescribed by the secretary. Source: SL 1976, ch 92, §11; SL 1989, ch 93, §5; SL 1995, ch 62, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-18A-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-12 - Appropriations insufficient for all payments--Proration to timely filed claims.

10-18A-12. Appropriations insufficient for all payments--Proration to timely filed claims.If appropriations for refund of real property taxes to the elderly and disabled are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claims as have been timely filed. Source: SL 1976, ch 92, §12; SL 1990, ch 81, §5.
SD Codified L § 10-18A-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-13 - Hearing on denial of claim--Time for demand.

10-18A-13. Hearing on denial of claim--Time for demand.Any person aggrieved by the denial by the secretary of revenue in whole or in part of reduction claimed under this chapter, may within thirty days after receiving notice of such denial, demand and shall be entitled to a hearing, upon notice, before the secretary on the question. Source: SL 1976, ch 92, §8; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-18A-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-14 - Fraudulent refund claims as petty offense.

10-18A-14. Fraudulent refund claims as petty offense.Filing an application for refund with fraudulent intent is a petty offense. Source: SL 1976, ch 92, §9; SL 1982, ch 86, §17.
SD Codified L § 10-18A-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-15 - Promulgation of rules.

10-18A-15. Promulgation of rules.The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning:(1)The procedure for filing a refund claim;(2)The requirements necessary to qualify for a refund; and(3)The definition of income. Source: SL 1976, ch 92, §14; SL 1987, ch 82, §6; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-18A-16 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18A - Property Tax Refund For Elderly And Disabled Persons|Section 10-18A-16 - Distribution of unspent sales and property tax refunds.

10-18A-16. Distribution of unspent sales and property tax refunds.If, after the distribution required by chapters 10-18A and 10-45A, there is twenty-five thousand dollars or more remaining from the annual appropriation for refunds pursuant to such chapters, the secretary of revenue shall distribute the remaining revenue to the one thousand applicants with the least income as defined in subdivision 10-18A-1(6) or 10-45A-1(5). Each applicant shall receive an equal amount from the distribution made pursuant to this section. But in no instance may an applicant receive a distribution of more than one hundred dollars under this section. Any cost associated with the distribution provided in this section shall be paid from the revenue remaining from the appropriation for chapters 10-18A and 10-45A before any distribution pursuant to this section. Source: SL 1994, ch 85; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-20-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 20 - Removal Of Taxable Property|Section 10-20-10 - Removal or destruction of building in municipality before taxes paid as misdemeanor--Lien on lot and materials--Condemned fire hazards excepted.

10-20-10. Removal or destruction of building in municipality before taxes paid as misdemeanor--Lien on lot and materials--Condemned fire hazards excepted.It is a Class 2 misdemeanor for any person to move, tear down, or destroy any building on a lot in a municipality upon which taxes have been levied until after such taxes have been fully paid. If such a building is removed, torn down, or destroyed without the payment of taxes, the unpaid taxes shall be a lien upon the building, the lot from which it was removed, and the lumber and other materials of which the building was constructed. This section does not apply to any building condemned as a fire hazard. Source: SL 1899, ch 45, §§1, 2; RPolC 1903, §§1568, 1569; RC 1919, §6573; SDC 1939, §§45.1424, 45.9901; SL 1943, ch 167; SL 1982, ch 86, §19.
SD Codified L § 10-20-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 20 - Removal Of Taxable Property|Section 10-20-11 - Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot.

10-20-11. Removal of building from land outside municipality before taxes paid as misdemeanor--Lien on building and lot.It is a Class 2 misdemeanor for any person to move any building off any land or lot situated outside the limits of a municipal corporation, upon which taxes have been levied, until the taxes have been fully paid. If such a building is removed without the payment of the taxes, the unpaid taxes are a lien upon the building and the lot from which it was removed. This section does not affect the provisions of §10-20-10. Source: SL 1941, ch 357, §§1 to 3; SDC Supp 1960, §§58.0819, 58.9908; SL 1982, ch 86, §20.
SD Codified L § 10-21-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 21 - Payment And Receipt Of Property Taxes|Section 10-21-1 - Treasurer to collect taxes .

10-21-1. Treasurer to collect taxes.The treasurer shall collect all property taxes extended upon the tax list of the county and all delinquent taxes whether levied by the state or any of its taxing districts. Source: SL 1897, ch 28, §79; RPolC 1903, §2145; RC 1919, §6762; SDC 1939, §57.1001; SL 1992, ch 60, §2; SL 2018, ch 63, §1.
SD Codified L § 10-21-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 21 - Payment And Receipt Of Property Taxes|Section 10-21-1.1 - Written bill sent to each property taxpayer--Contents--Tax levy sheet.

10-21-1.1. Written bill sent to each property taxpayer--Contents--Tax levy sheet.The treasurer shall mail or transmit electronically a written tax bill to each taxpayer against whom a property tax has been assessed. The property tax bill sent to each taxpayer may reflect the breakdown of the tax by tax levies. However, the property tax bill shall at least provide a tax total for each taxing district. A definition shall be provided for any abbreviation used to describe any entity imposing a tax or special assessment. The property tax bill shall also separately state the amount of any taxes due as a result of a local decision to exceed the tax increase limits set forth in §10-13-36 or 10-12-43 and shall be marked by an asterisk. The notice shall include the statement: "INDICATES A LOCAL DECISION TO OPT OUT OF THE TAX LIMITATION." If the local vote to increase taxes had not passed, the taxes would not have included the items marked with an asterisk (*). If the treasurer does not mail the property tax receipts described in §10-21-14, the treasurer shall indicate in the property tax bill or a notice enclosed with the bill that the treasurer does not intend to send a receipt unless requested by the taxpayer. If the tax levy breakdown is not shown on the tax bill, the treasurer on the taxpayer's request shall provide a tax levy sheet to the taxpayer. The tax levy sheet shall contain an example of the computation of the total tax for an individual. The secretary of revenue shall prescribe a uniform form which shall be used by the treasurer for notification of taxpayers as required by this section. Source: SL 1979, ch 73, §§1, 2; SL 1988, ch 97; SL 1989, ch 88, §2; SL 1997, ch 54, §5; SL 1998, ch 63, §1; SL 1999, ch 52, §1; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011; SL 2011, ch 53, §2; SL 2012, ch 61, §2; SL 2013, ch 48, §1; SL 2018, ch 63, §2.
SD Codified L § 10-21-1.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 21 - Payment And Receipt Of Property Taxes|Section 10-21-1.2 - Definitions applicable to chapters 10-21 to 10-26.

10-21-1.2. Definitions applicable to chapters 10-21 to 10-26.For purposes of chapters 10-21 to 10-26, inclusive, the following terms mean:(1)"Courthouse," the county courthouse, the administrative building where the county office of treasurer is located, or a building where the board of county commissioners meet;(2)"Treasurer," the county treasurer. Source: SL 2018, ch 63, §33.
SD Codified L § 10-21-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 21 - Payment And Receipt Of Property Taxes|Section 10-21-2 - Demand not necessary to fix liability--Duty of taxpayer.

10-21-2. Demand not necessary to fix liability--Duty of taxpayer.No demand for taxes is necessary in order to fix the liability of the person against whom the taxes are assessed, but it is the duty of every person subject to taxation under this chapter to pay or cause to be paid to the treasurer the amount due. Source: SL 1915, ch 296, §1; RC 1919, §6760; SDC 1939, §57.1003; SL 2018, ch 63, §3.
SD Codified L § 10-21-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 21 - Payment And Receipt Of Property Taxes|Section 10-21-4 - Due date of taxes.

10-21-4. Due date of taxes.Except as provided in §10-9-10, all taxes are due on January first of each year following assessment, levy, or extension of the taxes and as between vendor and vendee shall become a lien on the real property on and after January first. Source: SDC 1939, §57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, §164; SL 2018, ch 63, §4.
SD Codified L § 10-21-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 21 - Payment And Receipt Of Property Taxes|Section 10-21-5 - Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration.

10-21-5. Preferred claim in receivership, bankruptcy, assignment for benefit of creditors, and trust administration.If a receiver is appointed, or an assignment for benefit of creditors made, or bankruptcy proceedings instituted, or administration of trusts or estates or similar court administration invoked, of, for, or on behalf of any person in any court in this state, the property taxes of the person is the first and preferred claim and charge and paid as part of the expense of administration out of the first funds or property accruing. This claim and charge is subject to the actual court costs and fees allowed by the court necessary for conducting the administration and any absolute exemptions and family allowance provided by law. Source: SDC 1939, §57.1028; SL 2018, ch 63, §5.