Title 10 — TAXATION

99 chapters · 2,188 sections in this title.

2,188 sectionsFiltered byTitle 10

SDCL § 10-6-35.27 SDCL 10-6-35.27
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SDCL § 10-6-35.3 Repealed
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Source: SL 1970, ch 81 , § 3; SL 2020, ch 39 , § 3.
SDCL § 10-6-35.4 SDCL 10-6-35.4
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SDCL § 10-6-36 Repealed
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Source: SL 1897, ch 28 , § 30; RPolC 1903, § 2089; SL 1913, ch 21 ; RC 1919, § 6708; SDC 1939, § 57.0331; SL 1989, ch. 82, § 41; SL 2021, ch 44 , § 30.
SDCL § 10-6-36.1 SDCL 10-6-36.1
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SDCL § 10-6-36.2 SDCL 10-6-36.2
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SDCL § 10-6-36.3 SDCL 10-6-36.3
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SDCL § 10-6-37 SDCL 10-6-37
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SDCL § 10-6-38 SDCL 10-6-38
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SDCL § 10-6-39 SDCL 10-6-39
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SDCL § 10-6-4 SDCL 10-6-4
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SDCL § 10-6-40 SDCL 10-6-40
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SDCL § 10-6-43 SDCL 10-6-43
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SDCL § 10-6-44 SDCL 10-6-44
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SDCL § 10-6-45 Repealed by SL 1992, ch 80 , § 51
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10-6-46 10-6-46 , 10-6-47. Repealed by SL 1972, ch 56 , § 2. 10-6-48
SDCL § 10-6-48 Repealed by SL 1992, ch 80 , § 52
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10-6-49
SDCL § 10-6-49 Repealed by SL 2011, ch 51 , § 1
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10-6-50 Transferred to §
SDCL § 10-6-5 Repealed by SL 1992, ch 80 , § 33
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10-6-6
SDCL § 10-6-50 SDCL 10-6-50
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SDCL § 10-6-51 SDCL 10-6-51
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SDCL § 10-6-54 Repealed
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Source: SL 1993, ch 82 , § 1; SL 2000, ch 42 , § 19; SL 2003, ch 51 , § 1; SL 2020, ch 39 , § 9.
SDCL § 10-6-55 Repealed
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Source: SL 1993, ch 82 , § 2; SL 2000, ch 42 , § 20; SL 2020, ch 39 , § 9.
SDCL § 10-6-56 SDCL 10-6-56
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SDCL § 10-6-57 SDCL 10-6-57
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SDCL § 10-6-6 Repealed by SL 2000, ch 42 , § 2
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10-6-7
SDCL § 10-6-66 SDCL 10-6-66
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SDCL § 10-6-66.1 SDCL 10-6-66.1
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SDCL § 10-6-67 SDCL 10-6-67
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SDCL § 10-6-68 Repealed by SL 2000, ch 42 , § 22
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10-6-69
SDCL § 10-6-69 Repealed by SL 1998, ch 50 , § 1
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10-6-70
SDCL § 10-6-7 Repealed by SL 1992, ch 80 , § 34
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10-6-8 Transferred to §
SDCL § 10-6-71 SDCL 10-6-71
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SDCL § 10-6-72 SDCL 10-6-72
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SDCL § 10-6-73 SDCL 10-6-73
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SDCL § 10-6-74 Repealed by SL 2008, ch 44 , § 4, eff
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July 1, 2014. 10-6-75 Transferred to §
SDCL § 10-6-75 SDCL 10-6-75
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SDCL § 10-6-76 Repealed
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Source: SL 2008, ch 44 , § 1; SL 2021, ch 44 , § 41.
SDCL § 10-6-77 Repealed
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Source: SL 2008, ch 44 , § 2; SL 2009, ch 40 , § 3; SL 2012, ch 62 , § 1; SL 2015, ch 65 , § 1; SL 2021, ch 44 , § 41.
SDCL § 10-6-78 SDCL 10-6-78
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SDCL § 10-6-8 SDCL 10-6-8
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SDCL § 10-6-9 Repealed by SL 2000, ch 42 , § 3
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10-6-10 Repealed 10-6-11 10-6-11 to 10-6-16. Repealed by SL 1992, ch 80 , §§ 37 to 42. 10-6-17
SDCL § 10-6A-1 Definition of terms
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Terms as used in this chapter mean: (1) "Base year," for any property owner who reached sixty-five years of age or became disabled in or prior to 1981, the base year is 1977. For any property owner who reaches sixty-five years of age or becomes disabled after 1981, the base year …
SDCL § 10-6A-10 Repealed by SL 1995, ch 53 , § 11
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10-6A-11 Refund eligibility unaffected. 10-6A-12 False application for assessment freeze--Assessment--Lien--Three-year bar.
SDCL § 10-6A-11 Refund eligibility unaffected
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Property tax relief granted through the provisions of this chapter shall not affect a person's eligibility for a refund of property taxes as provided for in chapter 10-18A or for a retail sales and service tax refund under the provisions of chapter 10-45A . Source: SL 1980, ch 74…
SDCL § 10-6A-12 False application for assessment freeze--Assessment--Lien--Three-year bar
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Any person who receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person's ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessmen…
SDCL § 10-6A-2 Assessment freeze--Single-family dwellings--Conditions determining entitlement--Income cap increased by index factor
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Any person making an application under the provisions of this chapter is entitled to a real property tax assessment freeze upon the person's single-family dwelling if the person: (1) Has a household income of less than fifty-five thousand dollars if the household is a single-memb…
SDCL § 10-6A-3 Ceiling on market value of dwelling--Exceptions--Value increased by index factor
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This chapter does not apply to a single-family dwelling with a full and true market value of five hundred thousand dollars or more unless the applicant has received the freeze on assessments in a preceding year on the single-family dwelling. Beginning on January 1, 2026, the elig…
SDCL § 10-6A-4 Annual application for assessment freeze--Filing deadline--Forms--Petition for recalculation of taxes upon failure to meet deadline
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The application for the real property tax assessment freeze provided under this chapter shall be annually submitted on or before April first on forms prescribed by the secretary of revenue. The form shall be made available to the county treasurer who shall, upon request of an app…
SDCL § 10-6A-5 Applications to include supporting documents
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Application for the real property tax assessment freeze shall include such documentary evidence as the county treasurer deems necessary to assure validity of the claim. Source: SL 1980, ch 74 , § 5; SL 1981, ch 81 , § 4.
SDCL § 10-6A-6 County treasurer to determine eligibility
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The county treasurer shall make the final determination whether an applicant seeking the real property tax assessment freeze pursuant to this chapter is qualified. Source: SL 1980, ch 74 , § 6.