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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18A-7

Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time

Official textsdlegislature.gov

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 Repealed.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.

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In this chapter (33 sections)
  1. 10-18-1 · Invalid or erroneous assessment or tax--Claims for abatement…
  2. 10-18-2 · Compromise, abatement or rebate of uncollectible…
  3. 10-18-3 · Procedure applicable to compromise of uncollectible taxes
  4. 10-18-4 · Contents and verification of application for abatement or…
  5. 10-18-5 · Presentation of application to county commissioners--Approval…
  6. 10-18-6 · Concurrence of municipal governing body required for…
  7. 10-18-7 · Certification of municipal action where concurrence…
  8. 10-18-8 · Hearing and decision by county commissioners on municipal…
  9. 10-18-9 · Correction of tax lists on grant of abatement or compromise
  10. 10-18-10 · Order and payment of refund--Charging to tax districts
  11. 10-18-11 · Credit to county for state tax abated or refunded
  12. 10-18-12 · Appeal from county commissioners to circuit court
  13. 10-18-13 · Mandatory refund of taxes after determination of disputed…
  14. 10-18-14 · Retroactive application of chapter
  15. 10-18-15 · Payment of property tax refunds for taxes erroneously…
  16. 10-18-16 · Refund date for property taxes erroneously collected
  17. 10-18-17 · Interest on property taxes erroneously collected
  18. 10-18A-1 · Definition of terms
  19. 10-18A-2 · Refund of taxes paid on single family dwelling--Conditions
  20. 10-18A-3 · Refund denied after refund of sales tax
  21. 10-18A-4 · Right to file lost on death
  22. 10-18A-5 · Single-member household refund schedule
  23. 10-18A-6 · Multiple-member household refund schedule
  24. 10-18A-7 · Time for claiming refund--Forms--Assistance rendered to…
  25. 10-18A-8 · Amount claimed not required on application--Computation by…
  26. 10-18A-9 · Documentary evidence in application
  27. 10-18A-10 · Signing of refund claim--Delivery to proper officer
  28. 10-18A-11 · Reimbursement of eligible claimants--Payment from retail…
  29. 10-18A-12 · Appropriations insufficient for all payments--Proration to…
  30. 10-18A-13 · Hearing on denial of claim--Time for demand
  31. 10-18A-14 · Fraudulent refund claims as petty offense
  32. 10-18A-15 · Promulgation of rules
  33. 10-18A-16 · Distribution of unspent sales and property tax refunds
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