Title 10 — TAXATION

Unless otherwise provided, if a person, against whom an assessment has been made or a tax levied, claims that the assessment or tax or any part of the assessment or tax is invalid for any reason provided in this section, the assessment or tax may be abated, or the tax refunded if…

If the board of county commissioners is satisfied beyond a doubt that the assessment of real property described in an application for abatement or refund under the provisions of § 10-18-1 is invalid, inequitable, or unjust, the board, if application is filed no later than the fir…

When any application for refund under this chapter is granted, the county auditor shall issue and deliver to the applicant a refund order on the county treasurer in the amount ordered refunded, stating therein what sum shall be refunded, and the county treasurer shall refund the …

Whenever any state tax is so ordered abated or refunded, the county shall be entitled to proper credit therefor in its account with the state. Source: SL 1917, ch 130 , § 6; RC 1919, § 6818; SDC 1939, § 57.0804.

The same right of appeal to the circuit court from the decision of the board of county commissioners, compromising, abating, or refunding any tax, shall exist and be governed by the rules of procedure as appeals from decisions of such board in other matters, the right to proceed …

If the boundary line between any counties is in dispute and a court of competent jurisdiction decides that any certain territory was not situated within the county in which the assessment was made, the county commissioners of the county which erroneously entered such property for…

The provisions of this chapter shall apply to assessments and taxes heretofore or hereafter made or levied. Source: SL 1917, ch 130 , § 9; RC 1919, § 6820; SDC 1939, § 57.0808.

Any refund owed as the result of an abatement pursuant to this chapter or any taxpayer action brought pursuant to § 10-27-2 , or any other real property tax refund which any governmental entity is required to reimburse for any real property taxes previously received, shall be due…

A county commission paying a refund pursuant to § 10-18-15 , with the concurrence of all governmental entities required to make the refund, may pay the refund prior to the date specified in §

In addition to the amount of any refund, the taxpayer shall receive interest on the amount from the date that the tax was paid until such time as the refund is made. Interest shall be at the Category E rate as set forth in §

The board of county commissioners may compromise, abate or rebate taxes in the following cases: (1) The board may abate any or all of the delinquent taxes and penalty on real property if taxes remain unpaid and the property has been offered for sale as required by the code for tw…

Applications for any compromises, abatements, rebates, or refunds pursuant to § 10-18-2 shall be made, filed, and acted upon in the same form and manner as provided in §§ 10-18-4 to 10-18-11 , inclusive. Source: SDC 1939, § 57.0802.

Applications for adjustments, compromises, abatements, or refunds shall be subscribed and sworn to by the applicant; shall describe the tax and property involved; shall set out one or more of the grounds for abatement or refund specified in §§ 10-18-1 and 10-18-2 and relied on by…

Upon receipt of any such application the county auditor shall note the date of receipt thereon and file the same, and he shall present the application to the board of county commissioners at its next regular meeting. The board shall, by a majority vote, either approve or reject t…

No tax on property within a municipal corporation shall be abated without the approval of the governing body of said municipal corporation, duly filed with said application. Source: SL 1919, ch 101 ; SDC 1939, § 57.0803.

In any case where the concurrence of a municipality in the granting of any abatement or refund is required, the action of the municipality shall be certified to and filed with the county auditor of the county within thirty days after an application for such concurrence shall have…

If the certificate of the municipality shows that it refuses concurrence, the board of county commissioners shall cause notice of not less than ten days of a time and place for hearing the controversy to be served upon the municipality and the applicant, at which time and place t…

When any application for adjustment, abatement, or compromise under this chapter is granted, the county auditor shall correct both the original and duplicate tax lists in accordance with the order and the applicant shall be relieved of further liability for the tax abated. Source…

Source: SL 1889, ch 118 , § 1; SL 1895, ch 181 , § 1; SL 1897, ch 34 , § 1; RPolC 1903, §§ 2222 to 2224; RC 1919, §§ 6809 to 6812; SL 1925, ch 89 ; SL 1931, ch 260 ; SL 1933, ch 192 ; SDC 1939, § 57.0802; SL 1941, ch. 336; SL 1943, ch 288 ; SL 1968, ch 258 , § 1; SL 1983, ch 75 ,…

Source: SL 1889, ch 118 , § 1; SL 1895, ch 181 , § 1; SL 1897, ch 34 , § 1; RPolC 1903, §§ 2222 to 2224; RC 1919, §§ 6809 to 6812; SL 1925, ch 89 ; SL 1931, ch 260 ; SL 1933, ch 192 ; SDC 1939, § 57.0802; SL 1941, ch. 336; SL 1943, ch 288 ; SL 1968, ch 258 , § 1; SL 1983, ch 75 ,…