reglab/housing_qa huggingface dataset:
SD Codified L § 10-6A-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens|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 factor.This chapter does not apply to a single-family dwelling with a full and true market value of one hundred fifty thousand dollars or more unless the applicant has received the freeze on assessments in a preceding year on the single-family dwelling. Beginning on January 1, 2008, the eligibility qualification value of the single-family dwelling provided in this section shall be annually increased by an index factor. The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics of the United States Department of Labor for the year before the year immediately preceding the year of adjustment or the annual percentage change in federal social security payments for the preceding year, whichever is greater. Source: SL 1980, ch 74, §3; SL 1984, ch 65, §2; SL 1996, ch 64; SL 2004, ch 82, §2, eff. Feb. 12, 2004; SL 2007, ch 47, §1.
SD Codified L § 10-6A-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens|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 taxes upon failure to meet deadline.The application for the real property tax assessment freeze provided under this chapter shall be annually submitted on or before April first on forms prescribed by the secretary of revenue. The form shall be made available to the county treasurer who shall, upon request of an applicant, assist the applicant in completing the form. The property owner shall sign the certificate under penalty of perjury. A person failing to comply with the April first deadline for the previous year, but otherwise qualifying for the real property tax assessment freeze provided under this chapter, may petition the board of county commissioners to recalculate the taxes based on the valuation the person would have received under this program and abate the difference in taxes. Source: SL 1980, ch 74, §4; SL 1981, ch 81, §3; SL 1994, ch 74, §4; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2006, ch 39, §1; SL 2008, ch 45, §3; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
SD Codified L § 10-6A-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens|Section 10-6A-5 - Applications to include supporting documents.

10-6A-5. Applications to include supporting documents.Application for the real property tax assessment freeze shall include such documentary evidence as the county treasurer deems necessary to assure validity of the claim. Source: SL 1980, ch 74, §5; SL 1981, ch 81, §4.
SD Codified L § 10-6A-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens|Section 10-6A-6 - County treasurer to determine eligibility.

10-6A-6. County treasurer to determine eligibility.The county treasurer shall make the final determination whether an applicant seeking the real property tax assessment freeze pursuant to this chapter is qualified. Source: SL 1980, ch 74, §6.
SD Codified L § 10-6A-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens|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.The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property tax assessment. Source: SL 1980, ch 74, §7; SL 1981, ch 81, §5.
SD Codified L § 10-6A-7.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens|Section 10-6A-7.1 - Records of values of frozen assessments.

10-6A-7.1. Records of values of frozen assessments.A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that value. Source: SL 1981, ch 81, §7.
SD Codified L § 10-6A-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens|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 aggrieved by the denial in whole or in part of relief claimed under the provisions of this chapter may, within thirty days after receiving notice of such denial by the county treasurer, demand and shall receive a hearing, upon notice, before the secretary on the question. The hearing shall be conducted and appeals allowed in the manner specified in chapter 1-26. Source: SL 1980, ch 74, §9.
SD Codified L § 10-6A-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens|Section 10-6A-11 - Refund eligibility unaffected.

10-6A-11. Refund eligibility unaffected.Property tax relief granted through the provisions of this chapter shall not affect a person's eligibility for a refund of property taxes as provided for in chapter 10-18A or for a retail sales and service tax refund under the provisions of chapter 10-45A. Source: SL 1980, ch 74, §11.
SD Codified L § 10-6A-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens|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 receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person's ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessment is a perpetual lien on the property pursuant to §10-21-33. The person is barred from receiving the assessment freeze reduction on any property in the state for the following three years. Source: SL 2008, ch 45, §4.
SD Codified L § 10-6B-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-1 - Definition of terms.

10-6B-1. Definition of terms.Terms used in this chapter mean:(1)"Disabled," persons receiving or having qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Security Act, as amended, and in effect on January 1, 1974, for all or part of the year for which a refund is claimed;(2)"Head of household," a married person, a single person, a widow or widower, or a divorced person;(3)"Household," the association of persons who live in the same dwelling, sharing its furnishings, facilities, and accommodations, but not including bona fide lessees, tenants, or roomers and boarders on contract;(4)"Household income," all income received by all persons of a household while members of the household;(5)"Income," the sum of adjusted gross income as defined in the United States Internal Revenue Code, as defined by §10-1-47, and all nontaxable income, including the amount of capital gains excluded from adjusted gross income, alimony, support money, nontaxable strike benefits, cash, public assistance and relief, not including relief granted under this chapter, the gross amount of any pension or annuity, including Railroad Retirement Act benefits and veterans' disability pensions, all payments received under the federal social security and state reemployment assistance or unemployment insurance laws, nontaxable interest received from the federal government or any of its instrumentalities, workers' compensation, and the gross amount of loss of time insurance, but not including gifts from nongovernmental sources, food stamps, or surplus foods or other relief in kind provided by a public agency less real estate taxes payable on the applicant's principal residence for the year in which application is made;(6)"Single-family dwelling," a house, condominium apartment or manufactured home as defined in §32-3-1 which is assessed and taxed as a separate unit including the platted lot upon which the structure is situated or one acre, whichever is less, and the garage, whether attached or unattached;(7)"Tax year" or "taxable year," the year in which real property is assessed and the taxes levied thereon. Source: SL 1987, ch 86, §1; SL 2008, ch 46, §2; SL 2009, ch 39, §7; SL 2010, ch 45, §7; SL 2011, ch 48, §7; SL 2012, ch 59, §7; SL 2013, ch 42, §7; SL 2014, ch 54, §7; SL 2015, ch 62, §7; SL 2016, ch 54, §8; SL 2019, ch 216, §25.
SD Codified L § 10-6B-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-2 - Adoption of chapter by governing board of municipality.

10-6B-2. Adoption of chapter by governing board of municipality.The governing board of a municipality may, by resolution, adopt the provisions of this chapter. Only taxes levied by the municipal government that has enacted a resolution adopting this chapter may be reduced pursuant to this chapter. Source: SL 1987, ch 86, §2.
SD Codified L § 10-6B-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-3 - Amount of reduction in income allowed for taxes paid.

10-6B-3. Amount of reduction in income allowed for taxes paid.The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-6B-1(5) 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 1987, ch 86, §3.
SD Codified L § 10-6B-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-4 - Requirements for reduction of real property taxes due on single family dwelling.

10-6B-4. Requirements for reduction of real property taxes due on single family dwelling.Any person making application under the provisions of this chapter is entitled to a reduction of the real property taxes due on his single family dwelling according to the schedule provided in §§10-6B-6 and 10-6B-7, provided the following conditions are met:(1)The head of a household is sixty-five years of age or older or is disabled, prior to January first of the year in which the real property is assessed and the taxes levied thereon;(2)The person claiming a reduction has owned, either in fee or by contract purchase, and has resided in the real property for which the reduction is claimed for at least five years;(3)A claim for reduction can only be made for a single family dwelling as defined in subdivision 10-6B-1(6). Source: SL 1987, ch 86, §4.
SD Codified L § 10-6B-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-5 - Survival of right to file claim.

10-6B-5. Survival of right to file claim.The right to file a claim under this chapter is personal to the claimant, and may not survive his death. Source: SL 1987, ch 86, §5.
SD Codified L § 10-6B-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-6 - Amount of reduction of real property taxes due for a single-member household.

10-6B-6. Amount of reduction of real property taxes due for a single-member household.The amount of reduction of real property taxes due for a single-member household made pursuant to this chapter shall be according to the following schedule:   The reduction of realIf household income is property taxes dueat least:but not more thanshall be$ 0$4,20035%4,2014,28834%4,2894,37633%4,3774,46432%4,4654,55231%4,5534,64030%4,6414,72829%4,7294,81628%4,8174,90427%4,9054,99226%4,9935,08025%5,0815,16824%5,1695,25623%5,2575,34422%5,3455,43221%5,4335,52019%5,5215,60818%5,6095,66917%5,6705,75716%over 5,758 No reduction Source: SL 1987, ch 86, §6; SL 1988, ch 96, §6; SL 1992, ch 79.
SD Codified L § 10-6B-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-7 - Amount of reduction of real property taxes due for a multiple-member household.

10-6B-7. Amount of reduction of real property taxes due for a multiple-member household.The amount of reduction of real property taxes due for a multiple-member household made pursuant to this chapter is according to the following schedule:   The reduction of realIf household income is property taxes dueat least:but not more thanshall be$ 0$5,64055%5,6415,75853%5,7595,87651%5,8775,99449%5,9956,11247%6,1136,23045%6,2316,34843%6,3496,46641%6,4676,58439%6,5856,70237%6,7036,82035%6,8216,93833%6,9397,05631%7,0577,17429%7,1757,29227%7,2937,41025%7,4117,52824%7,5297,64623%7,6477,76422%over 7,765 No reduction Source: SL 1987, ch 86, §7; SL 1988, ch 96, §7.
SD Codified L § 10-6B-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-8 - Eligibility of head of household for reduction--Requirements.

10-6B-8. Eligibility of head of household for reduction--Requirements.The head of household shall be eligible for a reduction computed pursuant to the schedule in §10-6B-7 if each of the following conditions is satisfied:(1)The head of household is a widow or widower;(2)The dwelling upon which the reduction is claimed qualified for and received a reduction pursuant to §10-6B-7 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 1987, ch 86, §8.
SD Codified L § 10-6B-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-9 - Claims for reduction of real property taxes--Forms.

10-6B-9. Claims for reduction of real property taxes--Forms.Claims for a reduction of real property taxes under this chapter shall be made annually on or before April 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. Source: SL 1987, ch 86, §9; SL 1994, ch 74, §5; 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 § 10-6B-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-10 - Applicant not required to record on application amount claimed--Reduction computed by county auditor.

10-6B-10. Applicant not required to record on application amount claimed--Reduction computed by county auditor.The applicant, at his election, is not 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 1987, ch 86, §10.
SD Codified L § 10-6B-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-11 - Documentary evidence.

10-6B-11. Documentary evidence.Any application for a reduction shall include such documentary evidence as the county treasurer deems necessary to assure validity of the application. Source: SL 1987, ch 86, §11.
SD Codified L § 10-6B-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-12 - Claim for reduction signed and delivered to county auditor.

10-6B-12. Claim for reduction signed and delivered to county auditor.Any claim for a reduction shall be signed and delivered to the county auditor or his deputy in the county where the real property is located. Source: SL 1987, ch 86, §12.
SD Codified L § 10-6B-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-13 - Reduction of taxes by county treasurer.

10-6B-13. Reduction of taxes by county treasurer.The county treasurer shall reduce the taxes due and payable in the year next succeeding the year of application from any person eligible for a reduction under the provisions of this chapter. Source: SL 1987, ch 86, §13.
SD Codified L § 10-6B-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-14 - Protest of denial of reduction--Hearing.

10-6B-14. Protest of denial of reduction--Hearing.Any person aggrieved by the denial by the county treasurer 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 county treasurer on the question. Source: SL 1987, ch 86, §14.
SD Codified L § 10-6B-15 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 06B - Property Tax Reduction From Municipal Taxes For The Elderly And Disabled|Section 10-6B-15 - Denial of reduction because of refund or freeze.

10-6B-15. Denial of reduction because of refund or freeze.No person who receives a property tax refund under chapter 10-18A or a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may be denied a property tax reduction under this chapter because of such refund or freeze. Source: SL 1987, ch 86, §15.
SD Codified L § 10-9-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-1 - "Mobile home" defined.

10-9-1."Mobile home" defined.As used in this chapter, unless the context otherwise plainly requires, "mobile home" means a mobile home as that term is defined in subdivision §32-3-1(8). Source: SL 1961, ch 450, §1; SL 1965, ch 294, §1; SL 1974, ch 92, §3; SL 1987, ch 29, §4.
SD Codified L § 10-9-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-2 - Assessment and taxation in lieu of other taxes--Exceptions.

10-9-2. Assessment and taxation in lieu of other taxes--Exceptions.All mobile homes, as defined in §10-9-1, shall be valued, assessed, and taxed in the manner provided by this chapter, and the tax shall be in lieu of all other property taxes thereon. This chapter does not apply to mobile homes in inventory in the hands of dealers. Source: SL 1961, ch 450, §2; SL 1974, ch 92, §1; SL 1979, ch 18, §2; SL 1980, ch 75, §1.
SD Codified L § 10-9-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-3 - Annual listing of mobile home with county director--Information and copy of title furnished.

10-9-3. Annual listing of mobile home with county director--Information and copy of title furnished.The owner of each mobile home shall, on or before the first day of February of each year, list the mobile home with the county director of equalization in the county where the mobile home is located. The owner shall also provide the director of equalization a copy of the valid title to the mobile home if not previously provided. The listing shall be on a form prescribed by the secretary of revenue and provided by the director of equalization and a copy thereof shall be furnished to the county auditor. The applicant shall state, under oath, his name; address; location of mobile home; manufacturer's name; or make of trailer; model; serial number; width; length; weight; and shall also furnish the name and number of the school district, or municipality and the county in which the mobile home is parked or occupied. Source: SL 1961, ch 450, §3; SL 1965, ch 294, §2; SL 1979, ch 66, §2; SL 1980, ch 76; 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 § 10-9-3.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-3.1 - Listing of mobile home on sale by dealer--Notation of taxes paid.

10-9-3.1. Listing of mobile home on sale by dealer--Notation of taxes paid.When a mobile home or manufactured home is sold by a licensed mobile home or manufactured home dealer, the dealer shall complete the mobile home or manufactured home listing form and send the completed form to the director of equalization of the county in which the mobile home or manufactured home was delivered. The form shall be sent within thirty days after the delivery of the mobile home or manufactured home. If current taxes have been paid, the selling mobile home or manufactured home dealer shall make a notation of such on the listing form under the signature of the taxpayer giving the county in which the taxes were paid and the decal number. Source: SL 1968, ch 263, §1; SL 1993, ch 88, §1.
SD Codified L § 10-9-3.2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 09 - Assessment Of Mobile Homes|Section 10-9-3.2 - Affidavit of taxes paid and registration of mobile home required for transfer of title.

10-9-3.2. Affidavit of taxes paid and registration of mobile home required for transfer of title.Any transfer or reassignment of a mobile home title shall be accompanied by an affidavit issued by the county treasurer of the county in which the mobile home is registered, stating that the real property taxes that are due and payable at the time of transfer have been paid in full. No title may be transferred or license plate issued other than on a new mobile home registration until the taxes under §10-9-3 are paid. No transfer of title may be completed unless the mobile home is registered as provided in §10-9-3. Source: SL 1968, ch 263, §2; SL 1972, ch 57, §1; SL 1974, ch 93; SL 1976, ch 90; SL 2018, ch 59, §4.