Chapter 13. Property Tax Relief
Index
- SDCL 10-13-1 to 10-13-10 [Repealed]
- SDCL 10-13-11 to 10-13-19 [Repealed]
- SDCL 10-13-20 Construction of Chapter
- SDCL 10-13-21 Promulgation of Rules
- SDCL 10-13-22 to 10-13-34 [Repealed]
- SDCL 10-13-35 Limitation On Tax Levy Increase On Real Property For 1997 and Years Thereafter-School Districts Excepted
- SDCL 10-13-35.1 Exception to Limitation On Tax Levy Increase When Consolidating Services
- SDCL 10-13-35.2 Districts' Taxing Authority Returned Upon Discontinuance of Consolidation of Services
- SDCL 10-13-35.3 Revenue Payable From Real Property Taxes May Be Decreased
- SDCL 10-13-35.4 County Auditor to Calculate Maximum Revenue Amount Payable-Factors-Exclusion
- SDCL 10-13-35.5 Revenue Payable From Real Property Taxes May Be Increased
- SDCL 10-13-35.6 Counties that Lowered Property Tax Levies to Comply With General Fund Carryover Requirements Authorized to Revise Levies
- SDCL 10-13-35.7 Rural Fire Protection District-Decrease of Revenue Payable From Real Property Taxes-Effect
- SDCL 10-13-35.8 Calculation of Maximum Amount of Revenue Payable-Rural Fire District Request-Factors-Exclusion
- SDCL 10-13-35.9 Rural Fire District-Increase of Revenue Payable From Real Property Taxes-Limitations
- SDCL 10-13-35.10 Abolished Townships-Exemption From Limitation On Tax Levy Increase On Real Property For Two Years Following Abolishment
- SDCL 10-13-35.11 Abolished Townships-Exemption From Limitation On Tax Levy Increase On Real Property For Taxes Payable In 2005 and 2006
- SDCL 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
- SDCL 10-13-35.13 Imposition of Levy By Resolution-Publication-Reference of Decision to Voters
- SDCL 10-13-36 Excess Tax Levy Authorized-Vote of Governing Body-Announcement Requirements-Referendum Election
- SDCL 10-13-37 Median Level of Assessment to Be Eighty-Five Percent of Market Value
- SDCL 10-13-37.1 Calculation of Factor For Nonagricultural Valuations-Sales and Assessments From Preceding Year
- SDCL 10-13-37.2 Appeal of Valuation Decision
- SDCL 10-13-37.3 Application of Factor Pending Appeal
- SDCL 10-13-37.4 Circuit Court May Award Costs and Attorneys' Fees
- SDCL 10-13-37.5 Supreme Court May Award Attorneys' Fees-Motion and Itemized Statement Required
- SDCL 10-13-38 Determining Index Factor-Notice to County Auditor of Revenue to Be Raised-Notice to Taxing District-School Districts Excepted
- SDCL 10-13-39 Classification of Owner-Occupied Single-Family Dwelling
- SDCL 10-13-39.1 Request to Classify Certain Owner Occupied Property-Portion Occupied By Owner Assessed As Separate Unit-Appeal
- SDCL 10-13-39.2 Review of Owner-Occupied Single-Family Classifications Determined Before July 1, 2005
- SDCL 10-13-39.3 Ownership Requirements For Classifying Dwellings As Owner-Occupied
- SDCL 10-13-40 Eligibility For Owner-Occupied Classification
- SDCL 10-13-40.1, 10-13-40.2 [Repealed]
- SDCL 10-13-40.3 Penalty For Fraudulent Receipt of Owner-Occupied Single-Family Dwelling Classification
- SDCL 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
- SDCL 10-13-41 [Repealed]
- SDCL 10-13-42 [Repealed]
- SDCL 10-13-43 Information Provided By County Auditor to Department of Revenue
- SDCL 10-13-44 [Repealed]
- SDCL 10-13-45 Classification of Single-Family Dwelling Constructed Or Being Constructed For Sale By Contractor As Owner-Occupied Single-Family Dwelling-Restrictions