Chapter

PROPERTY TAX ABATEMENT AND REFUNDS

S.D. Codified Laws § 10-18-1— Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes
S.D. Codified Laws § 10-18-1.1— Time allowed for abatement or refund of invalid, inequitable or unjust tax
S.D. Codified Laws § 10-18-2— Compromise, abatement or rebate of uncollectible tax--Circumstances in which authorized--Apportionment among funds and taxing districts
S.D. Codified Laws § 10-18-3— Procedure applicable to compromise of uncollectible taxes
S.D. Codified Laws § 10-18-4— Contents and verification of application for abatement or refund
S.D. Codified Laws § 10-18-5— Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application
S.D. Codified Laws § 10-18-6— Concurrence of municipal governing body required for abatement of tax within municipal corporation
S.D. Codified Laws § 10-18-7— Certification of municipal action where concurrence required--Failure to file certificate as concurrence
S.D. Codified Laws § 10-18-8— Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court
S.D. Codified Laws § 10-18-9— Correction of tax lists on grant of abatement or compromise
S.D. Codified Laws § 10-18-10— Order and payment of refund--Charging to tax districts
S.D. Codified Laws § 10-18-11— Credit to county for state tax abated or refunded
S.D. Codified Laws § 10-18-12— Appeal from county commissioners to circuit court
S.D. Codified Laws § 10-18-13— Mandatory refund of taxes after determination of disputed county boundary--Apportionment of charges to state and taxing districts
S.D. Codified Laws § 10-18-14— Retroactive application of chapter
S.D. Codified Laws § 10-18-15— Payment of property tax refunds for taxes erroneously collected
S.D. Codified Laws § 10-18-16— Refund date for property taxes erroneously collected
S.D. Codified Laws § 10-18-17— Interest on property taxes erroneously collected