Refund eligibility unaffected

Property tax relief granted through the provisions of this chapter shall not affect a person's eligibility for a refund of property taxes as provided for in chapter 10-18A or for a retail sales and service tax refund under the provisions of chapter 10-45A .

Last amended: Source: SL 1980, ch 74 , § 11. Effective July 1, 2026 10-6A-11 . Refund eligibility unaffected. Property tax relief granted through the provisions of this chapter does not affect a person's eligibility for a retail sales and service tax refund under the provisions of chapter 10-45A . Source: SL 1980, ch 74 , § 11; SL 2026, ch 37 , § 4.

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In this chapter (40 sections)

10-6-149 · Real estate list included in assessment lists, rolls, and…
10-6-150 · Form for real estate list
10-6-151 · Equalization director's affidavit attached to real estate…
10-6-152 · Records of county auditor or treasurer authorized as tax…
10-6-153 · Delivery of updated records to boards of equalization--Open…
10-6-154 · Notice of assessment--Required information--Promulgation of…
10-6-155 · Notice to real property owners of certain increases in…
10-6-156 · Counties not in compliance--Basis of request for and…
10-6-157 · Consideration of federal income tax credits in assessing…
10-6-158 · Owner-occupied single-family dwellings--Total assessed…
10-6A-1 · Definition of terms
10-6A-2 · Assessment freeze--Single-family dwellings--Conditions…
10-6A-3 · Ceiling on market value of dwelling--Exceptions--Value…
10-6A-4 · Annual application for assessment freeze--Filing…
10-6A-5 · Applications to include supporting documents
10-6A-6 · County treasurer to determine eligibility
10-6A-7 · Certification of eligibility and income by treasurer--Freeze…
10-6A-8 · 10-6A-8. Repealed by SL 1981, ch 81, § 6
10-6A-9 · Denial of claim--Hearing before secretary of revenue--Appeals
10-6A-10 · 10-6A-10. Repealed by SL 1995, ch 53, § 11
10-6A-11 · Refund eligibility unaffected
10-6A-12 · False application for assessment…
10-6B-1 · Definition of terms
10-6B-2 · Adoption of chapter by governing board of municipality
10-6B-3 · Amount of reduction in income allowed for taxes paid
10-6B-4 · Requirements for reduction of real property taxes due on…
10-6B-5 · Survival of right to file claim
10-6B-6 · Amount of reduction of real property taxes due for a…
10-6B-7 · Amount of reduction of real property taxes due for a…
10-6B-8 · Eligibility of head of household for reduction--Requirements
10-6B-9 · Claims for reduction of real property taxes--Forms
10-6B-10 · Applicant not required to record on application amount…
10-6B-11 · Documentary evidence
10-6B-12 · Claim for reduction signed and delivered to county auditor
10-6B-13 · Reduction of taxes by county treasurer
10-6B-14 · Protest of denial of reduction--Hearing
10-6B-15 · Denial of reduction because of refund or freeze
10-6C-1 · Definitions
10-6C-2 · Prohibiting collection of certain single-family dwelling…
10-6C-3 · Application--Forms--Promulgation of rules

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