Chapter

PROPERTY TAX RELIEF

S.D. Codified Laws § 10-13-1— 10-13-1 to 10-13-10. Repealed by SL 1992, ch 84, § 11
S.D. Codified Laws § 10-13-11— 10-13-11 to 10-13-19. Repealed by SL 1995, ch 57, §§ 22 to 30
S.D. Codified Laws § 10-13-20— Construction of chapter
S.D. Codified Laws § 10-13-21— Promulgation of rules
S.D. Codified Laws § 10-13-22— 10-13-22 to 10-13-34. Repealed by SL 1995, ch 57, § 13
S.D. Codified Laws § 10-13-35— Limitation on tax levy increase on real property--School districts excepted
S.D. Codified Laws § 10-13-35.1— Exception to limitation on tax levy increase when consolidating services
S.D. Codified Laws § 10-13-35.2— Districts' taxing authority returned upon discontinuance of consolidation of services
S.D. Codified Laws § 10-13-35.3— Revenue payable from real property taxes may be decreased
S.D. Codified Laws § 10-13-35.4— County auditor to calculate maximum revenue amount payable--Factors--Exclusion
S.D. Codified Laws § 10-13-35.5— Revenue payable from real property taxes may be increased
S.D. Codified Laws § 10-13-35.6— Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies
S.D. Codified Laws § 10-13-35.7— Rural fire protection district--Decrease of revenue payable from real property taxes--Effect
S.D. Codified Laws § 10-13-35.8— Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion
S.D. Codified Laws § 10-13-35.9— Rural fire district--Increase of revenue payable from real property taxes--Limitations
S.D. Codified Laws § 10-13-35.10— Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment
S.D. Codified Laws § 10-13-35.11— Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006
S.D. Codified Laws § 10-13-35.12— Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996
S.D. Codified Laws § 10-13-35.13— Imposition of levy by resolution--Publication--Reference of decision to voters
S.D. Codified Laws § 10-13-36— Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election
S.D. Codified Laws § 10-13-37— Median level of assessment to be eighty-five percent of market value
S.D. Codified Laws § 10-13-37.1— Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year
S.D. Codified Laws § 10-13-37.2— Appeal of valuation decision
S.D. Codified Laws § 10-13-37.3— Application of factor pending appeal
S.D. Codified Laws § 10-13-37.4— Circuit court may award costs and attorneys' fees
S.D. Codified Laws § 10-13-37.5— Supreme Court may award attorneys' fees--Motion and itemized statement required
S.D. Codified Laws § 10-13-38— Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted
S.D. Codified Laws § 10-13-39— Classification of owner-occupied single-family dwelling
S.D. Codified Laws § 10-13-39.1— Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal
S.D. Codified Laws § 10-13-39.2— Review of owner-occupied single-family classifications determined before July 1, 2005
S.D. Codified Laws § 10-13-39.3— Ownership requirements for classifying dwellings as owner-occupied
S.D. Codified Laws § 10-13-40— Eligibility for owner-occupied classification
S.D. Codified Laws § 10-13-40.1— 10-13-40.1, 10-13-40.2. Repealed by SL 2004, ch 86, §§ 1, 2
S.D. Codified Laws § 10-13-40.3— Penalty for fraudulent receipt of owner-occupied single-family dwelling classification
S.D. Codified Laws § 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
S.D. Codified Laws § 10-13-41— 10-13-41. Repealed by SL 2004, ch 86, § 3
S.D. Codified Laws § 10-13-42— 10-13-42. Repealed by SL 1997, ch 54, § 4
S.D. Codified Laws § 10-13-43— Information provided by county auditor to Department of Revenue
S.D. Codified Laws § 10-13-44— 10-13-44. Repealed by SL 2015, ch 39, § 5
S.D. Codified Laws § 10-13-45— Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions
S.D. Codified Laws § 10-13-46— Municipality property tax rebate
S.D. Codified Laws § 10-13-47— Homeowner property tax reduction fund--Administration--Purpose--Expenditures
S.D. Codified Laws § 10-13-48— Homeowner property tax reduction fund--Deposit of moneys