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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6B-2

Adoption of chapter by governing board of municipality

Official textsdlegislature.gov

The governing board of a municipality may, by resolution, adopt the provisions of this chapter. Only taxes levied by the municipal government that has enacted a resolution adopting this chapter may be reduced pursuant to this chapter.

Last amended: Source: SL 1987, ch 86 , § 2.

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In this chapter (40 sections)
  1. 10-6-152 · Records of county auditor or treasurer authorized as tax…
  2. 10-6-153 · Delivery of updated records to boards of equalization--Open…
  3. 10-6-154 · Notice of assessment--Required information--Promulgation of…
  4. 10-6-155 · Notice to real property owners of certain increases in…
  5. 10-6-156 · Counties not in compliance--Basis of request for and…
  6. 10-6-157 · Consideration of federal income tax credits in assessing…
  7. 10-6-158 · Owner-occupied single-family dwellings--Total assessed…
  8. 10-6A-1 · Definition of terms
  9. 10-6A-2 · Assessment freeze--Single-family dwellings--Conditions…
  10. 10-6A-3 · Ceiling on market value of dwelling--Exceptions--Value…
  11. 10-6A-4 · Annual application for assessment freeze--Filing…
  12. 10-6A-5 · Applications to include supporting documents
  13. 10-6A-6 · County treasurer to determine eligibility
  14. 10-6A-7 · Certification of eligibility and income by treasurer--Freeze…
  15. 10-6A-8 · 10-6A-8. Repealed by SL 1981, ch 81, § 6
  16. 10-6A-9 · Denial of claim--Hearing before secretary of revenue--Appeals
  17. 10-6A-10 · 10-6A-10. Repealed by SL 1995, ch 53, § 11
  18. 10-6A-11 · Refund eligibility unaffected
  19. 10-6A-12 · False application for assessment…
  20. 10-6B-1 · Definition of terms
  21. 10-6B-2 · Adoption of chapter by governing board of municipality
  22. 10-6B-3 · Amount of reduction in income allowed for taxes paid
  23. 10-6B-4 · Requirements for reduction of real property taxes due on…
  24. 10-6B-5 · Survival of right to file claim
  25. 10-6B-6 · Amount of reduction of real property taxes due for a…
  26. 10-6B-7 · Amount of reduction of real property taxes due for a…
  27. 10-6B-8 · Eligibility of head of household for reduction--Requirements
  28. 10-6B-9 · Claims for reduction of real property taxes--Forms
  29. 10-6B-10 · Applicant not required to record on application amount…
  30. 10-6B-11 · Documentary evidence
  31. 10-6B-12 · Claim for reduction signed and delivered to county auditor
  32. 10-6B-13 · Reduction of taxes by county treasurer
  33. 10-6B-14 · Protest of denial of reduction--Hearing
  34. 10-6B-15 · Denial of reduction because of refund or freeze
  35. 10-6C-1 · Definitions
  36. 10-6C-2 · Prohibiting collection of certain single-family dwelling…
  37. 10-6C-3 · Application--Forms--Promulgation of rules
  38. 10-6C-4 · Documentary evidence included with application
  39. 10-6C-5 · County treasurer to determine qualification
  40. 10-6C-6 · Hearing allowed upon denial
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