STATE STATUTES & CODES
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
SOUTH DAKOTA STATUTES AND CODES
Chapter 18 - Property Tax Abatement And Refunds
- Section 10-18-1 - Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificateoutstanding on real property sold for taxes.
- Section 10-18-1.1 - Time allowed for abatement or refund of invalid, inequitable or unjust tax.
- Section 10-18-2 - Compromise, abatement or rebate of uncollectible tax--Circumstances in whichauthorized--Apportionment among funds and taxing districts.
- Section 10-18-3 - Procedure applicable to compromise of uncollectible taxes.
- Section 10-18-4 - Contents and verification of application for abatement or refund.
- Section 10-18-5 - Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application.
- Section 10-18-6 - Concurrence of municipal governing body required for abatement of tax withinmunicipal corporation.
- Section 10-18-7 - Certification of municipal action where concurrence required--Failure to filecertificate as concurrence.
- Section 10-18-8 - Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.
- Section 10-18-9 - Correction of tax lists on grant of abatement or compromise.
- Section 10-18-10 - Order and payment of refund--Charging to tax districts.
- Section 10-18-11 - Credit to county for state tax abated or refunded.
- Section 10-18-12 - Appeal from county commissioners to circuit court.
- Section 10-18-13 - Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts.
- Section 10-18-14 - Retroactive application of chapter.
- Section 10-18-15 - Payment of property tax refunds for taxes erroneously collected.
- Section 10-18-16 - Refund date for property taxes erroneously collected.
South Dakota Forms by Issue
South Dakota Court Forms
South Dakota Law
South Dakota State Laws
South Dakota Tax
South Dakota Agencies
South Dakota Court Map
Tips