South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18A-7 — Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time

Claims for refund of real property taxes under this chapter shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application. In case of sickness, absence, or other disability of the claimant, or if other good cause exists, the secretary may extend for a period not to exceed six months the time for filing a claim.

Last amended: Source: SL 1976, ch 92 , § 5; SL 1980, ch 81 , § 6; SL 1995, ch 62 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011. Effective July 1, 2026 10-18A-7 . Repealed. Source: SL 1976, ch 92 , § 5; SL 1980, ch 81 , § 6; SL 1995, ch 62 , § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2026, ch 37 , § 20.

Source: official text