Application--Forms--Promulgation of rules

To be eligible for the prohibition on the collection of real property taxes under this chapter, a person must submit an application annually on or before April first to the county treasurer in the county where the person's property is located. The application must be made on forms prescribed by the secretary in rules promulgated pursuant to chapter 1-26 . The secretary shall make available to each county treasurer, forms for the property tax program. Each county treasurer shall, upon request of an applicant, assist the applicant in completing the forms.

Last amended: Source: SL 2023, ch 29 , § 3.

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In this chapter (40 sections)

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 Repealed by SL 1981, ch 81, § 6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 Repealed by SL 1995, ch 53, § 11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
10-6C-4 · Documentary evidence included with application
10-6C-5 · County treasurer to determine qualification
10-6C-6 · Hearing allowed upon denial
10-6C-7 · Recipient of other property tax relief ineligible
10-6C-8 · Prohibited property taxes as a lien on property--Interest
10-6C-9 · Prohibited property taxes not delinquent
10-6C-10 · Uncollected taxes not to exceed the value of the property
10-6C-11 · County treasurer may accept payment of prohibited…

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