reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 real
If household income is
property taxes due
more than:
but not more than
or paid shall be
$ 0
$8,949
35%
8,950
9,199
34%
9,200
9,449
33%
9,450
9,699
32%
9,700
9,949
31%
9,950
10,199
30%
10,200
10,449
29%
10,450
10,699
28%
10,700
10,949
27%
10,950
11,199
26%
11,200
11,449
25%
11,450
11,699
24%
11,700
11,949
23%
11,950
12,199
22%
12,200
12,449
21%
12,450
12,699
20%
12,700
12,949
19%
12,950
13,199
18%
13,200
13,449
17%
13,450
13,699
16%
13,700
13,949
15%
13,950
14,199
14%
14,200
14,449
13%
14,450
14,699
12%
14,700
14,949
11%
over 14,949
No 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; SL 2022, ch 31, §5, eff. Mar. 18, 2022; SL 2023, ch 31, §4, eff. Feb. 9, 2023.
2023 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 real
If household income is
property taxes due
more than:
but not more than
or paid shall be
$ 0
$13,841
55%
13,842
14,191
53%
14,192
14,541
51%
14,542
14,891
49%
14,892
15,241
47%
15,242
15,591
45%
15,592
15,941
43%
15,942
16,291
41%
16,292
16,641
39%
16,642
16,991
37%
16,992
17,341
35%
17,342
17,691
33%
17,692
18,041
31%
18,042
18,391
29%
18,392
18,741
27%
18,742
19,091
25%
19,092
19,441
23%
19,442
19,791
21%
19,792
20,141
19%
over 20,141
No 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; SL 2022, ch 31, §6, eff. Mar. 18, 2022; SL 2023, ch 31, §5, eff. Feb. 9, 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-7 - Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.

10-21-7. Acceptance of partial payments authorized by county commissioners--Designation of real property to which partial payment applied.
The board of county commissioners may authorize the treasurer to accept partial payments of taxes, upon application, any time after January first to apply against the taxes due. If the applicant for partial payment owes taxes on more than one parcel of real property, the applicant shall, at the time of application for the privilege of partial payment, designate the parcel of real property upon which the partial payment is to be applied.
Source:
SDC 1939, §57.1004 as added by SL 1941, ch 338; SL 1943, ch 289; SL 1992, ch 80, §165; SL 2018, ch 63, §7.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-7.1 - Monthly payment of property taxes by electronic transmission.

10-21-7.1. Monthly payment of property taxes by electronic transmission.
The board of county commissioners may permit any person to remit property taxes by electronic transmission in ten equal monthly installments. The first payment shall be made on January first and the final payment shall be made by October first in the year the taxes are payable. The board shall by resolution establish the criteria for determining which taxpayers may remit property taxes by electronic transmission.
Source:
SL 1995, ch 63, §1; SL 2018, ch 63, §8.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-7.2 - Deadline for electronically transmitted payments.

10-21-7.2. Deadline for electronically transmitted payments.
Any remittance transmitted electronically pursuant to §10-21-7.1 shall be made on or before the first day of the month and are considered to have been made on the date that the remittance is credited to the bank account designated by the treasurer. For purposes of making any electronic transfer of remittance pursuant to §§10-21-7.1 to 10-21-7.3, inclusive, the first day of the month means the first day of the month, unless the first day of the month is a Saturday, Sunday, a legal holiday enumerated in §1-5-1, or a day which the Federal Reserve Bank is closed, then the electronic transfer of remittance is due on the next succeeding day that is not a Saturday, Sunday, a legal holiday enumerated in §1-5-1, or a day which the Federal Reserve Bank is closed.
Source:
SL 1995, ch 63, §2; SL 2018, ch 63, §9.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-7.3 - Determining delinquency of electronically transmitted payments.

10-21-7.3. Determining delinquency of electronically transmitted payments.
Any property taxes remitted by electronic transmission pursuant to §10-21-7.1 are delinquent if not remitted by the third day of the month following the month the taxes are due. However, notwithstanding the provisions of §10-21-23, the first half of property taxes are not delinquent if the fifth payment made monthly pursuant to §§10-21-7.1 to 10-21-7.3, inclusive, is credited to the bank account designated by the treasurer on or before May first. If taxes become delinquent pursuant to this section, interest shall be added to the delinquent taxes at the Category G rate as established pursuant to §54-3-16 for each day the taxes are delinquent.
Source:
SL 1995, ch 63, §3; SL 1999, ch 53, §2; SL 2000, ch 226, §3; SL 2018, ch 63, §10.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-7.4 - Receipt for payments.

10-21-7.4. Receipt for payments.
The treasurer is not required to provide a tax receipt pursuant to §10-21-14 for each tax payment made monthly pursuant to §§10-21-7.1 to 10-21-7.3, inclusive. The treasurer may provide a receipt for taxes paid for an entire year once paid in full. The treasurer shall provide a receipt if requested by any person who has paid taxes for an entire year in full.
Source:
SL 1995, ch 63, §5; SL 1998, ch 63, §2; SL 2018, ch 63, §11.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-8 - Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes.

10-21-8. Proportionate share of taxes paid by part owner of real estate--Interest relieved from sale for delinquent taxes.
Any person having an interest in any real estate, whether divided or undivided, may pay his proportionate share of the taxes against such real estate without paying all of the taxes charged upon the tax list of the county against such real property. A statement of the portion of the taxes paid, the extent of the interest of such person in such real estate, and the name and address of the person paying same shall be shown upon the tax receipt and entered on the tax lists. In the event of the failure of any co-owner to pay his share of such taxes against such real estate, only the interest of such co-owner or co-owners shall be sold for delinquent taxes.
Source:
SL 1939, ch 282, §§1, 2; SDC Supp 1960, §57.1001-1.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-14 - Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor.

10-21-14. Receipts for payment to taxpayer and county auditor--Contents--Violation as misdemeanor .
The treasurer shall make receipts for tax payments. One receipt may be delivered to the person paying the taxes and the other shall, within one week, be filed with the county auditor. The county auditor's copy of the receipt shall specify the property on which the tax was assessed, the amount of taxes collected for state purposes, the amount of each separate and distinct fund the tax is allocated to, and the years for which any of the real property described has been sold for taxes and not redeemed, unless the certificates for the tax sales are more than six years old.
Any county auditor who fails to enter on any tax receipt the amount of taxes for state purposes, or any treasurer who fails to specify on the tax receipt the information required by this section, is guilty of a Class 2 misdemeanor.
Source:
SDC 1939, §§57.1007, 57.9911; SL 1947, ch 404; SL 1982, ch 86, §22; SL 1992, ch 80, §168; SL 1998, ch 63, §3; SL 2018, ch 63, §15.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-16 - Binding and numbering of tax receipts--Separate series used for separate years.

10-21-16. Binding and numbering of tax receipts--Separate series used for separate years.
All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipts shall be kept and issued for the taxes of each year for which the taxes have been levied and assessed.
Source:
SL 1897, ch 28, §88; RPolC 1903, §2151; RC 1919, §6765; SDC 1939, §57.1007; SL 1947, ch 404; SL 2018, ch 63, §16.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-17 - Intentionally issuing tax receipt or duplicate stating payment in warrants or order when payment in cash constitutes theft.

10-21-17. Intentionally issuing tax receipt or duplicate stating payment by warrant or order when payment in cash as theft.
A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft.
Source:
SL 1868-9, ch 25, §83; PolC 1877, ch 28, §87; CL 1887, §1648; RPolC 1903, §2227; RC 1919, §6946; SDC 1939, §12.9907; SL 1982, ch 86, §23; SL 2018, ch 63, §17.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-18 - Fraudulent variations between tax receipt and duplicate as theft.

10-21-18. Fraudulent variations between tax receipt and duplicate as theft.
A treasurer or any other person, who intentionally issues a tax receipt, or duplicate tax receipt, required by this title, by fraudulently making the tax receipt and its duplicate, or the document purporting to be its duplicate, different from each other, with intent to defraud the state, any county, or any person, is guilty of theft.
Source:
SL 1868-9, ch 25, §84; PolC 1877, ch 28, §88; CL 1887, §1649; RPolC 1903, §2228; RC 1919, §6947; SDC 1939, §12.9908; SL 1982, ch 86, §24; SL 2018, ch 63, §18.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-19 - Posting of payments to tax list.

10-21-19. Posting of payments to tax list.
If any taxes are paid, the county shall record in the tax list, opposite on the record of the description of the real property for which the taxes were levied, the date of the payment and the name of the person paying the taxes.
Source:
SL 1897, ch 28, §89; RPolC 1903, §2152; RC 1919, §6768; SDC 1939, §57.1006; SL 1992, ch 80, §170; SL 1995, ch 61, §6; SL 2018, ch 63, §19.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-20 - Treasurer to sign plat certifying payment in full of taxes on platted real property.

10-21-20. Treasurer to sign plat certifying payment in full of taxes on platted real property.
After payment in full of all taxes on any real property which has been subdivided, rearranged, or platted into lots, the treasurer shall sign the plat to certify that all taxes have been paid in full.
Source:
SL 1913, ch 342, §2; RC 1919, §5935; SDC 1939, §12.0821; SL 2018, ch 63, §20.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-21 - Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.

10-21-21. Procedures to ensure proper amount of taxes collected and deposited--Liability of treasurer for deficiencies.
The county shall establish a system of procedures to ensure that the proper amount of taxes is collected, receipted into accountability, and deposited in the proper amount. If the amount of taxes and interest deposited by the treasurer is less than the receipts shown to be collected pursuant to the tax list, the county auditor shall charge the treasurer with the amount that the deposits fall short of the true amount collected.
Source:
SL 1897, ch 28, §87; RPolC 1903, §2150; RC 1919, §6767; SDC 1939, §57.1008; SL 1995, ch 61, §7; SL 2018, ch 63, §21.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-23 - Delinquency dates for real property taxes--Interest.

10-21-23. Delinquency dates for real property taxes--Interest.
On May first of the year after which taxes have been assessed, one-half of all unpaid real property taxes are delinquent. However, all real property taxes totaling fifty dollars or less shall be paid in full on or before April thirtieth. On May first and the first day of each month thereafter there shall be added as interest on the delinquent taxes at the Category G rate of interest as established in §54-3-16. If the other half is not paid on or before October thirty-first of the same year, that amount also becomes delinquent on November first and the same interest shall attach in the same manner. If the last day of April or October falls on a Saturday or Sunday, the tax is due and payable on the last working day of that month. The tax payment shall either be received in the office on the last working day or the tax payment shall be postmarked by the last day before the taxes become delinquent.
Source:
SDC 1939, §57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 1971, ch 75, §1; SL 1980, ch 83, §1; SL 1981, ch 90, §1; SL 1984, ch 319, §36; SL 1990, ch 82; SL 1999, ch 53, §3; SL 2000, ch 54; ch 226, §4; SL 2018, ch 63, §22.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-25 - Penalty and interest collected in addition to principal amount.

10-21-25. Penalty and interest collected in addition to principal amount.
All penalty and interest provided for in §10-21-23 shall be collected by the treasurer in addition to the principal amount.
Source:
SL 1899, ch 42, §1; RPolC 1903, §2192; SL 1913, ch 350, §3; RC 1919, §6761; SL 1925, ch 87; SL 1931, ch 254, §1; SL 1933, ch 197, §1; SDC 1939, §57.1004; SL 1941, ch 338; SL 1943, ch 289; SL 2018, ch 63, §23.
2023 South Dakota Codified Laws › Title 10 - Taxation › Chapter 21 - Payment And Receipt Of Property Taxes › Section 10-21-27 - Distribution of tax collections to taxing districts.

10-21-27. Distribution of tax collections to taxing districts.
The county auditor shall pay to each taxing district all money received by the treasurer arising from taxes levied and collected on behalf of the taxing district.
Source:
SL 1897, ch 28, §95; RPolC 1903, §2158; RC 1919, §6770; SDC 1939, §57.1012; SL 1947, ch 405; SL 1992, ch 60, §2; SL 2018, ch 63, §25.