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SOUTH DAKOTA STATUTES AND CODES
Chapter 13 - Property Tax Relief
- Sections 10-13-1 to 10-13-10 - Repealed
- Sections 10-13-11 to 10-13-19 - Repealed
- Section 10-13-20 - Construction of chapter.
- Section 10-13-21 - Promulgation of rules.
- Sections 10-13-22 to 10-13-34 - Repealed
- Section 10-13-35 - Limitation on tax levy increase on real property for 1997 and years thereafter--Schooldistricts excepted.
- Section 10-13-35.1 - Exception to limitation on tax levy increase when consolidating services.
- Section 10-13-35.2 - Districts' taxing authority returned upon discontinuance of consolidation of services.
- Section 10-13-35.3 - Revenue payable from real property taxes may be decreased.
- Section 10-13-35.4 - County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
- Section 10-13-35.5 - Revenue payable from real property taxes may be increased.
- Section 10-13-35.6 - Counties that lowered property tax levies to comply with general fund carryoverrequirements authorized to revise levies.
- Section 10-13-35.7 - Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.
- Section 10-13-35.8 - Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.
- Section 10-13-35.9 - Rural fire district--Increase of revenue payable from real property taxes--Limitations.
- Section 10-13-35.10 - Abolished townships--Exemption from limitation on tax levy increase on real propertyfor two years following abolishment.
- Section 10-13-35.11 - Abolished townships--Exemption from limitation on tax levy increase on real propertyfor taxes payable in 2005 and 2006.
- Section 10-13-35.12 - Exemption from limitation on tax levy increase for taxing district that has not leviedproperty tax for general fund purposes since 1996.
- Section 10-13-35.13 - Imposition of levy by resolution--Publication--Reference of decision to voters.
- Section 10-13-36 - Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.
- Section 10-13-37 - Median level of assessment to be eighty-five percent of market value.
- Section 10-13-37.1 - Calculation of factor for nonagricultural valuations--Sales and assessments frompreceding year.
- Section 10-13-37.2 - Appeal of valuation decision.
- Section 10-13-37.3 - Application of factor pending appeal.
- Section 10-13-37.4 - Circuit court may award costs and attorneys' fees.
- Section 10-13-37.5 - Supreme Court may award attorneys' fees--Motion and itemized statement required.
- Section 10-13-38 - Determining index factor--Notice to county auditor of revenue to be raised--Notice totaxing district--School districts excepted.
- Section 10-13-39 - Classification of owner-occupied single-family dwelling.
- Section 10-13-39.1 - Request to classify certain owner occupied property--Portion occupied by ownerassessed as separate unit--Appeal.
- Section 10-13-39.2 - Review of owner-occupied single-family classifications determined before July 1,2005.
- Section 10-13-40 - Eligibility for owner-occupied classification.
- Sections 10-13-40.1, 10-13-40.2 - Repealed
- Section 10-13-40.3 - Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.
- Sections 10-13-40.4, 10-13-41 - Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service. Repealed
- Section 10-13-42 - Repealed.
- Section 10-13-43 - Information provided by county auditor to Department of Revenue and Regulation.
- Section 10-13-44 - Property tax reduction fund--Distribution of money--Tax credit payments.
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