South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-6A-4
Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline
The application for the real property tax assessment freeze provided under this chapter shall be annually submitted on or before April first on forms prescribed by the secretary of revenue. The form shall be made available to the county treasurer who shall, upon request of an applicant, assist the applicant in completing the form. The property owner shall sign the certificate under penalty of perjury. A person failing to comply with the April first deadline for the previous year, but otherwise qualifying for the real property tax assessment freeze provided under this chapter, may petition the board of county commissioners to recalculate the taxes based on the valuation the person would have received under this program and abate the difference in taxes.
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In this chapter (40 sections)
- 10-6-142 · Standards for redevelopment neighborhood property within…
- 10-6-143 · Classification of certain residential property
- 10-6-144 · Valuation of certain residential property
- 10-6-145 · Unrecorded improvements to real property--Notification of…
- 10-6-146 · Improvements to which provisions not applicable--Petition…
- 10-6-147 · Petition for reversal of director's decision--Notice and…
- 10-6-148 · Railroad and highway rights-of-way deducted in valuing land
- 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