Chapter 18. Property Tax Abatement and Refunds
Index
- SDCL 10-18-1 Invalid Or Erroneous Assessment Or Tax-Claims For Abatement Or Refund-Certificate Outstanding On Real Property Sold For Taxes
- SDCL 10-18-1.1 Time Allowed For Abatement Or Refund of Invalid, Inequitable Or Unjust Tax
- SDCL 10-18-2 Compromise, Abatement Or Rebate of Uncollectible Tax-Circumstances In Which Authorized-Apportionment Among Funds and Taxing Districts
- SDCL 10-18-3 Procedure Applicable to Compromise of Uncollectible Taxes
- SDCL 10-18-4 Contents and Verification of Application For Abatement Or Refund
- SDCL 10-18-5 Presentation of Application to County Commissioners-Approval Or Rejection-Evidence Heard-Amendment of Application
- SDCL 10-18-6 Concurrence of Municipal Governing Body Required For Abatement of Tax Within Municipal Corporation
- SDCL 10-18-7 Certification of Municipal Action Where Concurrence Required-Failure to File Certificate As Concurrence
- SDCL 10-18-8 Hearing and Decision By County Commissioners On Municipal Refusal to Concur-Appeal to Circuit Court
- SDCL 10-18-9 Correction of Tax Lists On Grant of Abatement Or Compromise
- SDCL 10-18-10 Order and Payment of Refund-Charging to Tax Districts
- SDCL 10-18-11 Credit to County For State Tax Abated Or Refunded
- SDCL 10-18-12 Appeal From County Commissioners to Circuit Court
- SDCL 10-18-13 Mandatory Refund of Taxes After Determination of Disputed County Boundary-Apportionment of Charges to State and Taxing Districts
- SDCL 10-18-14 Retroactive Application of Chapter
- SDCL 10-18-15 Payment of Property Tax Refunds For Taxes Erroneously Collected
- SDCL 10-18-16 Refund Date For Property Taxes Erroneously Collected
- SDCL 10-18-17 Interest On Property Taxes Erroneously Collected