State of South Dakota

South Dakota Legislature

South Dakota Codified Laws

 
10-13 PROPERTY TAX RELIEF
CHAPTER 10-13

PROPERTY TAX RELIEF

10-13-1 to 10-13-10. Repealed.
10-13-11 to 10-13-19. Repealed.
10-13-20      Construction of chapter.
10-13-21      Promulgation of rules.
10-13-22 to 10-13-34. Repealed.
10-13-35      Limitation on tax levy increase on real property for 1997 and years thereafter--School districts excepted.
10-13-35.1      Exception to limitation on tax levy increase when consolidating services.
10-13-35.2      Districts' taxing authority returned upon discontinuance of consolidation of services.
10-13-35.3      Revenue payable from real property taxes may be decreased.
10-13-35.4      County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
10-13-35.5      Revenue payable from real property taxes may be increased.
10-13-35.6      Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.
10-13-35.7      Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.
10-13-35.8      Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.
10-13-35.9      Rural fire district--Increase of revenue payable from real property taxes--Limitations.
10-13-35.10      Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.
10-13-35.11      Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.
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.
10-13-35.13      Imposition of levy by resolution--Publication--Reference of decision to voters.
10-13-36      Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.
10-13-37      Median level of assessment to be eighty-five percent of market value.
10-13-37.1      Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year.
10-13-37.2      Appeal of valuation decision.
10-13-37.3      Application of factor pending appeal.
10-13-37.4      Circuit court may award costs and attorneys' fees.
10-13-37.5      Supreme Court may award attorneys' fees--Motion and itemized statement required.
10-13-38      Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.
10-13-39      Classification of owner-occupied single-family dwelling.
10-13-39.1      Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.
10-13-39.2      Review of owner-occupied single-family classifications determined before July 1, 2005.
10-13-40      Eligibility for owner-occupied classification.
10-13-40.1, 10-13-40.2. Repealed.
10-13-40.3      Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.
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.


10-13-41      Repealed.
10-13-42      Repealed.
10-13-43      Information provided by county auditor to Department of Revenue.
10-13-44      Property tax reduction fund--Distribution of money--Tax credit payments.
10-13-45      Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions.


Title 10
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