South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-18-5
Presentation of application to county commissioners--Approval or rejection--Evidence heard--Amendment of application
Official textsdlegislature.gov
Upon receipt of any such application the county auditor shall note the date of receipt thereon and file the same, and he shall present the application to the board of county commissioners at its next regular meeting. The board shall, by a majority vote, either approve or reject the application, in whole or in part. If rejected, a statement of the reasons for such rejection, signed by the chairman of the board, shall be attached to the application. Before the board takes final action it may permit or require the production of additional evidence and the amendment of the application.
Source: view the official text
In this chapter (33 sections)
- 10-18-1 · Invalid or erroneous assessment or tax--Claims for abatement…
- 10-18-2 · Compromise, abatement or rebate of uncollectible…
- 10-18-3 · Procedure applicable to compromise of uncollectible taxes
- 10-18-4 · Contents and verification of application for abatement or…
- 10-18-5 · Presentation of application to county commissioners--Approval…
- 10-18-6 · Concurrence of municipal governing body required for…
- 10-18-7 · Certification of municipal action where concurrence…
- 10-18-8 · Hearing and decision by county commissioners on municipal…
- 10-18-9 · Correction of tax lists on grant of abatement or compromise
- 10-18-10 · Order and payment of refund--Charging to tax districts
- 10-18-11 · Credit to county for state tax abated or refunded
- 10-18-12 · Appeal from county commissioners to circuit court
- 10-18-13 · Mandatory refund of taxes after determination of disputed…
- 10-18-14 · Retroactive application of chapter
- 10-18-15 · Payment of property tax refunds for taxes erroneously…
- 10-18-16 · Refund date for property taxes erroneously collected
- 10-18-17 · Interest on property taxes erroneously collected
- 10-18A-1 · Definition of terms
- 10-18A-2 · Refund of taxes paid on single family dwelling--Conditions
- 10-18A-3 · Refund denied after refund of sales tax
- 10-18A-4 · Right to file lost on death
- 10-18A-5 · Single-member household refund schedule
- 10-18A-6 · Multiple-member household refund schedule
- 10-18A-7 · Time for claiming refund--Forms--Assistance rendered to…
- 10-18A-8 · Amount claimed not required on application--Computation by…
- 10-18A-9 · Documentary evidence in application
- 10-18A-10 · Signing of refund claim--Delivery to proper officer
- 10-18A-11 · Reimbursement of eligible claimants--Payment from retail…
- 10-18A-12 · Appropriations insufficient for all payments--Proration to…
- 10-18A-13 · Hearing on denial of claim--Time for demand
- 10-18A-14 · Fraudulent refund claims as petty offense
- 10-18A-15 · Promulgation of rules
- 10-18A-16 · Distribution of unspent sales and property tax refunds