South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-6C-5
County treasurer to determine qualification
Official textsdlegislature.gov
The county treasurer shall make the final determination whether an applicant seeking a prohibition on the collection of real property taxes pursuant to this chapter is qualified. A county treasurer shall maintain records showing the property taxes that have been not collected under this chapter.
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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 Repealed by SL 1981, ch 81, § 6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 Repealed by SL 1995, ch 53, § 11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…