Title 10 — TAXATION
99 chapters · 2,188 sections in this title.
SDCL § 10-6C-1 Definitions
1.3K chars
Terms as used in this act mean: (1) "Base year," for those heads of households who reached seventy years of age in or prior to 1994, the base year is 1994. For those heads of households who reach seventy years of age subsequent to 1994, the base year is the year in which they rea…
SDCL § 10-6C-10 Uncollected taxes not to exceed the value of the property
0.2K chars
The property taxes and interest that are not collected pursuant to this chapter may not exceed the value of the property upon which the taxes are imposed. Source: SL 2023, ch 29 , § 10.
SDCL § 10-6C-11 County treasurer may accept payment of prohibited taxes--Applied to oldest property tax
0.5K chars
If any person, entity, or trust chooses to pay any property taxes that have not been collected pursuant to this chapter, the payments apply to the oldest property taxes and the interest thereon. If a person qualifies for a prohibition on the collection of real property taxes purs…
SDCL § 10-6C-2 Prohibiting collection of certain single-family dwelling property taxes--Qualifications
1.3K chars
Any person making an application under the provisions of this chapter is entitled to a prohibition on the collection of real property taxes upon the person's single-family dwelling if the person has: (1) Owned a single-family dwelling, in fee or by contract to purchase, for at le…
SDCL § 10-6C-3 Application--Forms--Promulgation of rules
0.6K chars
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 form…
SDCL § 10-6C-4 Documentary evidence included with application
0.2K chars
An applicant for a prohibition on the collection of real property taxes under this chapter must include such documentary evidence as the county treasurer deems necessary to assure validity of the claim. Source: SL 2023, ch 29 , § 4.
SDCL § 10-6C-5 County treasurer to determine qualification
0.3K chars
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 und…
SDCL § 10-6C-6 Hearing allowed upon denial
0.4K chars
Any person aggrieved by the denial in whole or in part of relief claimed under the provisions of this chapter may, within thirty days after receiving notice of the denial by the county treasurer, demand and shall receive a hearing, upon notice, before the secretary on the questio…
SDCL § 10-6C-7 Recipient of other property tax relief ineligible
0.2K chars
A person is not eligible for a refund of property taxes pursuant to chapter 10-18A if the person receives property tax relief pursuant to this chapter. Source: SL 2023, ch 29 , § 7. Effective July 1, 2026
SDCL § 10-6C-8 Prohibited property taxes as a lien on property--Interest
0.6K chars
Property taxes that the county is prohibited from collecting pursuant to this chapter become a lien on the property for which the taxes are imposed. Interest at the Category E rate as established in § 54-3-16 must be imposed on any taxes that are not paid pursuant to this chapter…
SDCL § 10-6C-9 Prohibited property taxes not delinquent
0.3K chars
Property taxes that a county is prohibited from collecting pursuant to this chapter may not be considered delinquent and the county may not publish the name of any person whose property taxes are not paid pursuant to this chapter. Source: SL 2023, ch 29 , § 9.