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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6A-6

County treasurer to determine eligibility

Official textsdlegislature.gov

The county treasurer shall make the final determination whether an applicant seeking the real property tax assessment freeze pursuant to this chapter is qualified.

Last amended: Source: SL 1980, ch 74 , § 6.

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In this chapter (40 sections)
  1. 10-6-144 · Valuation of certain residential property
  2. 10-6-145 · Unrecorded improvements to real property--Notification of…
  3. 10-6-146 · Improvements to which provisions not applicable--Petition…
  4. 10-6-147 · Petition for reversal of director's decision--Notice and…
  5. 10-6-148 · Railroad and highway rights-of-way deducted in valuing land
  6. 10-6-149 · Real estate list included in assessment lists, rolls, and…
  7. 10-6-150 · Form for real estate list
  8. 10-6-151 · Equalization director's affidavit attached to real estate…
  9. 10-6-152 · Records of county auditor or treasurer authorized as tax…
  10. 10-6-153 · Delivery of updated records to boards of equalization--Open…
  11. 10-6-154 · Notice of assessment--Required information--Promulgation of…
  12. 10-6-155 · Notice to real property owners of certain increases in…
  13. 10-6-156 · Counties not in compliance--Basis of request for and…
  14. 10-6-157 · Consideration of federal income tax credits in assessing…
  15. 10-6-158 · Owner-occupied single-family dwellings--Total assessed…
  16. 10-6A-1 · Definition of terms
  17. 10-6A-2 · Assessment freeze--Single-family dwellings--Conditions…
  18. 10-6A-3 · Ceiling on market value of dwelling--Exceptions--Value…
  19. 10-6A-4 · Annual application for assessment freeze--Filing…
  20. 10-6A-5 · Applications to include supporting documents
  21. 10-6A-6 · County treasurer to determine eligibility
  22. 10-6A-7 · Certification of eligibility and income by treasurer--Freeze…
  23. 10-6A-8 · 10-6A-8. Repealed by SL 1981, ch 81, § 6
  24. 10-6A-9 · Denial of claim--Hearing before secretary of revenue--Appeals
  25. 10-6A-10 · 10-6A-10. Repealed by SL 1995, ch 53, § 11
  26. 10-6A-11 · Refund eligibility unaffected
  27. 10-6A-12 · False application for assessment…
  28. 10-6B-1 · Definition of terms
  29. 10-6B-2 · Adoption of chapter by governing board of municipality
  30. 10-6B-3 · Amount of reduction in income allowed for taxes paid
  31. 10-6B-4 · Requirements for reduction of real property taxes due on…
  32. 10-6B-5 · Survival of right to file claim
  33. 10-6B-6 · Amount of reduction of real property taxes due for a…
  34. 10-6B-7 · Amount of reduction of real property taxes due for a…
  35. 10-6B-8 · Eligibility of head of household for reduction--Requirements
  36. 10-6B-9 · Claims for reduction of real property taxes--Forms
  37. 10-6B-10 · Applicant not required to record on application amount…
  38. 10-6B-11 · Documentary evidence
  39. 10-6B-12 · Claim for reduction signed and delivered to county auditor
  40. 10-6B-13 · Reduction of taxes by county treasurer
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