reglab/housing_qa huggingface dataset:
SD Codified L § 10-13-40.3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 13 - Property Tax Relief|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.Any person who receives an owner-occupied single-family dwelling classification by misrepresenting the facts as to the person's ownership or occupancy of the dwelling shall be assessed a penalty equal to ten dollars per thousand dollars of valuation on the subject dwelling, which assessment shall become a perpetual lien on the property pursuant to §10-21-33. The person shall be barred from receiving the owner-occupied single-family dwelling classification for any property in the state for the following three years. Source: SL 1996, ch 73, §3.
SD Codified L § 10-13-40.4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 13 - Property Tax Relief|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 application deadline for classification of owner-occupied single-family dwelling is due to military service.Any person who is on temporary duty assignment for the military which causes the person to fail to comply with the application deadline for a property classification as an owner-occupied single-family dwelling pursuant to §§10-13-39 to 10-13-40.3, inclusive, but otherwise qualifying for the classification provided under this chapter, may petition the board of county commissioners to recalculate the taxes based on the classification the person would have received under this chapter and abate or refund the difference in taxes pursuant to chapter 10-18. Source: SL 2007, ch 50, §1, eff. Mar. 2, 2007.
SD Codified L § 10-13-43 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 13 - Property Tax Relief|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.By November first of each year, each county auditor shall provide to the Department of Revenue the following information:(1)Such county's property levy sheet;(2)Such county's recapitulation of tax lists which includes total amount of taxes and valuations by agricultural, owner-occupied, non-ag which is not owner-occupied and utilities.By December first of each year, the Department of Revenue shall approve the levies of all property taxing jurisdictions in the state certifying that the property tax jurisdictions have not exceeded the maximums prescribed in law before any tax levies are extended by the county auditor. Source: SL 1995, ch 57, §21; SL 1996, ch 69, §18; 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 § 10-13-45 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 13 - Property Tax Relief|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 sale by contractor as owner-occupied single-family dwelling--Restrictions.Any contractor that has constructed or is constructing a single-family dwelling for the purpose of selling the dwelling to be occupied as a single-family dwelling may apply to have the property specifically classified for the purpose of taxation pursuant to §§10-13-39 to 10-13-40.3, inclusive, as an owner-occupied single-family dwelling. For the purposes of this section, a single-family dwelling is a house, condominium apartment, residential housing consisting of four or less family units, town house, or town home, which may be assessed and taxed as a separate unit, including an attached or unattached garage and the parcel of land upon which the structure is situated as recorded in the records of the director of equalization. A contractor may only have a maximum of four dwellings classified as owner-occupied single-family dwellings. If any portion of the space is or has been occupied, only the portion of the dwelling not currently or previously occupied shall be classified as an owner-occupied single-family dwelling. The contractor shall comply with the application provisions imposed on the owner-occupant pursuant to §§10-13-39 to 10-13-40.3, inclusive. However, no dwelling, pursuant to this section, may be classified as an owner-occupied single-family dwelling for more than two consecutive years. Source: SL 2009, ch 44, §1.
SD Codified L § 10-17-1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 17 - Property Tax Lists|Section 10-17-1 - Preparation of list for each assessment district--Lands and lots listed.

10-17-1. Preparation of list for each assessment district--Lands and lots listed.As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor-general may prescribe, containing:(1)Repealed by SL 1992, ch 80, §145.(2)A list of the taxable lands in the district, not including municipal lots, with the valuation thereof;(3)A list of the municipal lots in each municipality in or composing such district, with the valuation thereof. Source: SL 1897, ch 28, §72; RPolC 1903, §2141; SL 1913, ch 352, §8; SL 1915, ch 298, §1; RC 1919, §6754; SDC 1939, §57.0602; SL 1947, ch 403; SL 1992, ch 80, §145.
SD Codified L § 10-17-2 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 17 - Property Tax Lists|Section 10-17-2 - Calculation and extension of tax levies--Limitations on levies applied.

10-17-2. Calculation and extension of tax levies--Limitations on levies applied.The rate percent of all county, township, municipal, and school taxes shall be calculated and fixed by the county auditor, in dollars and cents, within the limitations prescribed by this code, and all such taxes shall be extended by the county auditor. If any county, township, municipality, or school district shall return a greater amount than the prescribed rate will raise, the county auditor shall extend only such amount of tax as the prescribed rate will produce. Source: SL 1901, ch 50, §1; RPolC 1903, §2135; RC 1919, §6752; SDC 1939, §57.0601; SL 1988, ch 94, §1.
SD Codified L § 10-17-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 17 - Property Tax Lists|Section 10-17-3 - Extension of total consolidated tax--Apportionment to state and subdivisions.

10-17-3. Extension of total consolidated tax--Apportionment to state and subdivisions.After the county auditor has calculated and fixed, in dollars and cents, the rate percent of all taxes for counties, townships, municipalities, or school districts, as provided in this chapter, the auditor may extend the same upon the tax lists, including the state tax levies, as one amount under the heading, "total consolidated tax," which, when collected, shall be apportioned by the county at the end of each month to the state, county, township, municipality, or school district for which it was levied and be paid to such state, county, township, municipality, or school district. Source: SL 1901, ch 50, §1; RPolC 1903, §2135; RC 1919, §6752; SDC 1939, §57.0601; SL 1988, ch 94, §2; SL 1995, ch 61, §1.
SD Codified L § 10-17-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 17 - Property Tax Lists|Section 10-17-4 - Recapitulation of columns in tax list.

10-17-4. Recapitulation of columns in tax list.The county auditor shall recapitulate the tax list. Such recapitulation shall separately show the total amount of taxes for each specific purpose for which a levy has been made, and the aggregate of such taxes upon the lands and municipal lots. Source: SL 1897, ch 28, §72; RPolC 1903, §2141; RC 1919, §6754; SDC 1939, §57.0602 (4); SL 1947, ch 403; SL 1992, ch 80, §146; SL 1995, ch 61, §2.
SD Codified L § 10-17-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 17 - Property Tax Lists|Section 10-17-7 - Preparation of tax list--Notation as to real property sold for taxes.

10-17-7. Preparation of tax list--Notation as to real property sold for taxes.The county auditor shall prepare the tax list on or before the first day of January following the date of the levy for the current year, and the county treasurer shall immediately upon receipt of such tax lists, specify the years for which any of the real property described therein has been sold for taxes and not redeemed. Source: SL 1897, ch 28, §74; RPolC 1903, §2143; SL 1917, ch 132, §1; RC 1919, §6755; SDC 1939, §57.0603; SL 1987, ch 64, §2; SL 1995, ch 61, §4; SL 1996, ch 75.
SD Codified L § 10-17-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 17 - Property Tax Lists|Section 10-17-8 - Warrant for collection of taxes attached to duplicate tax list.

10-17-8. Warrant for collection of taxes attached to duplicate tax list.The county auditor shall attach to each tax list his warrant, under his hand and official seal, in general terms, requiring the county treasurer to collect the taxes therein levied according to law; but no informality as to the requirements of this section shall render any proceeding for the collection of taxes illegal. Source: SL 1897, ch 28, §75; RPolC 1903, §2144; SL 1911, ch 243; RC 1919, §6756; SDC 1939, §57.0604.
SD Codified L § 10-17-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 17 - Property Tax Lists|Section 10-17-9 - Charging county treasurer with amount in tax lists--Additional assessments--Credit for amounts collected--Reconciliation of unpaid taxes to unpaid tax list balance.

10-17-9. Charging county treasurer with amount in tax lists--Additional assessments--Credit for amounts collected--Reconciliation of unpaid taxes to unpaid tax list balance.The county auditor shall, immediately after preparation of the tax lists, charge the county treasurer with the amount of the lists as shown in the recapitulation thereof, in a record prepared for that purpose. The auditor shall also charge the treasurer in the tax list account with all additional assessments made after the list is prepared and shall credit the treasurer with all amounts collected and any other amounts as may be lawfully deducted from such lists. The auditor shall reconcile the unpaid taxes shown in the tax lists that are no more than six years old to the unpaid balance of taxes in the tax list account each December thirty-first or within thirty days thereafter. Source: SDC 1939, §57.0605; SL 1987, ch 64, §3; SL 1995, ch 61, §5; SL 1997, ch 58, §1.
SD Codified L § 10-18-1 (2021)
2021 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 refund--Certificate outstanding on real property sold for taxes.Unless otherwise expressly provided, if a person, against whom an assessment has been made or a tax levied, claims that the assessment or tax or any part of the assessment or tax is invalid for any reason provided in subdivisions (1) to (6), inclusive, the assessment or tax may be abated, or the tax refunded if paid. The board of county commissioners may abate or refund, in whole or in part, the invalid assessment or tax in the following cases only:(1)If an error has been made in any identifying entry or description of the real property, in entering the valuation of the real property or in the extension of the tax, to the injury of the complainant;(2)If improvements on any real property were considered or included in the valuation of the real property, which did not exist on the real property at the time fixed by law for making the assessment;(3)If the complainant or the property is exempt from the tax;(4)If the complainant had no taxable interest in the property assessed against the complainant at the time fixed by law for making the assessments;(5)If taxes have been erroneously paid or error made in noting payment or issuing receipt for the taxes paid;(6)If the same property has been assessed against the complainant more than once in the same year, and the complainant produces satisfactory evidence that the tax for the year has been paid.However, no tax may be abated on any real property which has been sold for taxes, while a tax certificate is outstanding. Source: SL 1917, ch 130, §1; RC 1919, §6813; SDC 1939, §57.0801; SL 2005, ch 63, §1.
SD Codified L § 10-18-1.1 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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 or unjust tax.If the board of county commissioners is satisfied beyond a doubt that the assessment of real property described in an application for abatement or refund under the provisions of §10-18-1 is invalid, inequitable, or unjust, the board, if application is filed no later than the first day of November of the fourth year after which such taxes would have become delinquent, may abate or refund any part thereof in excess of a just, fair, and equitable assessment if such application for correction complies with requirements of this chapter. Source: SL 1970, ch 71; SL 1990, ch 30, §5; SL 1992, ch 80, §147.
SD Codified L § 10-18-3 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|Section 10-18-3 - Procedure applicable to compromise of uncollectible taxes.

10-18-3. Procedure applicable to compromise of uncollectible taxes.Applications for any compromises, abatements, rebates, or refunds pursuant to §10-18-2 shall be made, filed, and acted upon in the same form and manner as provided in §§10-18-4 to 10-18-11, inclusive. Source: SDC 1939, §57.0802.
SD Codified L § 10-18-4 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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.Applications for adjustments, compromises, abatements, or refunds shall be subscribed and sworn to by the applicant; shall describe the tax and property involved; shall set out one or more of the grounds for abatement or refund specified in §§10-18-1 and 10-18-2 and relied on by the applicant, and shall ask the board of county commissioners to grant the relief required or permitted by law in such cases. Source: SL 1917, ch 130, §2; RC 1919, §6814; SDC 1939, §57.0803.
SD Codified L § 10-18-5 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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 of application.Upon receipt of any such application the county auditor shall note the date of receipt thereon and file the same, and he shall present the application to the board of county commissioners at its next regular meeting. The board shall, by a majority vote, either approve or reject the application, in whole or in part. If rejected, a statement of the reasons for such rejection, signed by the chairman of the board, shall be attached to the application. Before the board takes final action it may permit or require the production of additional evidence and the amendment of the application. Source: SL 1917, ch 130, §3; RC 1919, §6815; SL 1919, ch 101; SDC 1939, §57.0803.
SD Codified L § 10-18-6 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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 tax within municipal corporation.No tax on property within a municipal corporation shall be abated without the approval of the governing body of said municipal corporation, duly filed with said application. Source: SL 1919, ch 101; SDC 1939, §57.0803.
SD Codified L § 10-18-7 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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 certificate as concurrence.In any case where the concurrence of a municipality in the granting of any abatement or refund is required, the action of the municipality shall be certified to and filed with the county auditor of the county within thirty days after an application for such concurrence shall have been filed with the clerk or the presiding officer of the governing body of such municipality, and if not so filed with said county auditor within such time, the municipality shall be deemed to have concurred in granting the application. Source: SDC 1939, §57.0806.
SD Codified L § 10-18-8 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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 to concur--Appeal to circuit court.If the certificate of the municipality shows that it refuses concurrence, the board of county commissioners shall cause notice of not less than ten days of a time and place for hearing the controversy to be served upon the municipality and the applicant, at which time and place the municipality and the applicant may be heard and the board of county commissioners shall thereupon decide the matter of granting the application in whole or in part and from which decision, either the applicant or the municipality may appeal to the circuit court in the same form, manner, and time as other appeals are taken from decisions of the board of county commissioners. Source: SDC 1939, §57.0806.
SD Codified L § 10-18-9 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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 compromise.When any application for adjustment, abatement, or compromise under this chapter is granted, the county auditor shall correct both the original and duplicate tax lists in accordance with the order and the applicant shall be relieved of further liability for the tax abated. Source: SL 1917, ch 130, §4; RC 1919, §6816; SDC 1939, §57.0804.
SD Codified L § 10-18-10 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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 any application for refund under this chapter is granted, the county auditor shall issue and deliver to the applicant a refund order on the county treasurer in the amount ordered refunded, stating therein what sum shall be refunded, and the county treasurer shall refund the same, and write opposite such taxes in his tax duplicate, the word "refunded," and the date and number of the order. The amount so refunded shall be paid in preference to other claims upon the treasury and the amount so refunded shall be charged to the state, county, municipality, township, or school corporation which may have received any part of such money, in proportion to the levies for the year for which the tax was extended. Source: SL 1917, ch 130, §5; RC 1919, §6817; SDC 1939, §57.0804; SL 1992, ch 60, §2.
SD Codified L § 10-18-11 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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.Whenever any state tax is so ordered abated or refunded, the county shall be entitled to proper credit therefor in its account with the state. Source: SL 1917, ch 130, §6; RC 1919, §6818; SDC 1939, §57.0804.
SD Codified L § 10-18-12 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|Section 10-18-12 - Appeal from county commissioners to circuit court.

10-18-12. Appeal from county commissioners to circuit court.The same right of appeal to the circuit court from the decision of the board of county commissioners, compromising, abating, or refunding any tax, shall exist and be governed by the rules of procedure as appeals from decisions of such board in other matters, the right to proceed under the provisions of this code relating to actions to recover taxes paid, under protest, not being qualified or limited by this chapter. Source: SL 1917, ch 130, §8; RC 1919, §6819; SDC 1939, §57.0807.
SD Codified L § 10-18-13 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|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 boundary--Apportionment of charges to state and taxing districts.If the boundary line between any counties is in dispute and a court of competent jurisdiction decides that any certain territory was not situated within the county in which the assessment was made, the county commissioners of the county which erroneously entered such property for taxation and collected taxes thereon by reason of mistake of fact or such dispute as to the boundary line shall, within sixty days after the final determination of the action or litigation, refund to the persons entitled thereto, or to any person that shall have purchased at tax sale any such property, all taxes or money so paid by him, with interest at the rate specified in §54-3-5.1 for any and all years when assessments of such property were made in the proper county; and the pro rata share of the money so refunded shall be charged to the state and each taxing district which may have assessed any part of such tax. Source: SL 1913, ch 339, §1; RC 1919, §6821; SDC 1939, §57.0805; SL 1982, ch 28, §6.
SD Codified L § 10-18-14 (2021)
2021 South Dakota Codified Laws|Title 10 - Taxation|Chapter 18 - Property Tax Abatement And Refunds|Section 10-18-14 - Retroactive application of chapter.

10-18-14. Retroactive application of chapter.The provisions of this chapter shall apply to assessments and taxes heretofore or hereafter made or levied. Source: SL 1917, ch 130, §9; RC 1919, §6820; SDC 1939, §57.0808.