Title 10, TAXATION

The governing body of a taxing district may, by resolution, impose the levy provided in § 10-13-35.12 with an affirmative two-thirds vote of the governing body on or before July fifteenth. The decision of the governing body to impose the levy shall be published within ten days of…

In the event that the consolidation of services, pursuant to § 10-13-35.1 , is discontinued, the taxing authority for the full amount of revenue payable from taxes on real property and indexed as prescribed by § 10-13-35 shall be returned to the original taxing district. Source: …

Any county or municipality may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by § 10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§ 10-13-35.4 and 10-…

For taxes payable in the year 2003 and each year thereafter, the county auditor shall calculate what the maximum amount of revenue payable the county or municipality may request based on growth and the index factor pursuant to § 10-13-35 . The calculation shall also show any accu…

The county or municipality may increase the total amount of revenue payable from taxes on real property in any year up to the maximum amount calculated in accordance with § 10-13-35.4 utilizing any unused index factor from the prior three years. However, such an amount may not ex…

Notwithstanding the provisions of § 10-13-35 , if any county has decreased the total amount of revenue payable from taxes on real property since 1998 to comply with the provisions § 7-21-18.1 after receiving federal funds for disaster relief, such county may increase the total am…

Any rural fire protection district may decrease the total amount of revenue payable from taxes on real property below the maximum limit allowed by § 10-13-35 in any year. The decrease may not affect the amount of revenue payable that may be raised in accordance with §§ 10-13-35.8…

For taxes payable in the year 2005 and each year thereafter, the county auditor shall calculate what the maximum amount of revenue payable the rural fire district may request based on growth and the index factor pursuant to § 10-13-35 . The calculation shall also show any accumul…

The rural fire district may increase the total amount of revenue payable from taxes on real property in any year up to the maximum amount calculated in accordance with § 10-13-35.8 utilizing any unused index factor or reduced amount of revenue payable from property taxes for the …

The governing body of a taxing district may exceed the limit pursuant to § 10-13-35 through the imposition of an excess tax levy. The governing body of a taxing district may impose an excess tax levy with an affirmative two-thirds vote of the governing body on or before July fift…

Property taxes shall be levied on valuations where the median level of assessment represents eighty-five percent of the market value as determined by the Department of Revenue. Source: SL 1995, ch 57 , § 15; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), §…

For purposes of §§ 10-3-41 , 10-12-31.1 , and 10-13-37 , the secretary of revenue shall calculate a factor for each county for nonagricultural valuations. The factor shall be calculated by using the sales of arms-length transactions and the assessments from the preceding assessme…

Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the decision of the secretary of revenue in calculating a factor for agricultural and nonagricultural valuations pursuant to § 10-13-37.1 . The appeal may be made to…

Any appeal made pursuant to § 10-13-37.2 does not prevent the application of the factor calculated by the secretary of revenue pursuant to § 10-13-37.1 pending exhaustion of all appeal rights of the parties to the appeal. If the factor calculated by the secretary of revenue is re…

The circuit court may award disbursements, including reasonable attorneys' fees, in an action brought pursuant to § 10-13-37.2 by any appellant if the appellant does not prevail in its appeal of any factor calculated in § 10-13-37.1 . Source: SL 2000, ch 52 , § 3.

On motion, the Supreme Court may award reasonable attorneys' fees in an action brought to the Supreme Court pursuant to §§ 10-13-37.2 to 10-13-37.5 , inclusive, against any appellant relative to a factor calculated in § 10-13-37.1 , if the appellant does not prevail in its appeal…

The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics, United States Department of Labor for the year prior to the year immediately preceding the year in which the tax…

Each owner-occupied single-family dwelling in this state is specifically classified for the purpose of taxation. For the purposes of this section, an owner-occupied single-family dwelling is a house, condominium apartment, residential housing consisting of four or less family uni…

Any person may request the director of equalization before August first to specifically classify certain property for the purpose of taxation if a portion of any property, building, or structure is occupied by the owner. If the director of equalization determines that such portio…

No amendment to § 10-13-40 made pursuant to SL 2005, ch 62, § 1, compels the director of equalization to review any owner-occupied single-family classifications determined before July 1, 2005. However, the director of equalization may review such classifications if information is…

For the purposes of §§ 10-13-39 and 10-13-40 , an owner shall be the owner of the owner-occupied dwelling as recorded by the director of equalization in the county where the dwelling is located. A joint tenant, an owner of a life estate, a partner, a person owning an interest in …

To be eligible for a property classification pursuant to § 10-13-39 , the owner of each owner-occupied dwelling, as defined in § 10-13-39 , shall submit a certificate to the county director of equalization stating such person is the owner and occupant of the dwelling as of the as…

Any person who receives an owner - occupied single - family dwelling classification by misrepresenting the facts as to the person's ownership or occupancy of the dwelling shall be assessed a penalty equal to ten dollars per thousand dollars of valuation on the subject dwelling, w…

Any person who is on temporary duty assignment for the military which causes the person to fail to comply with the application deadline for a property classification as an owner-occupied single-family dwelling pursuant to §§ 10-13-39 to 10-13-40.3 , inclusive, but otherwise quali…

By November first of each year, each county auditor shall provide to the Department of Revenue the following information: (1) Such county's property levy sheet; (2) Such county's recapitulation of tax lists which includes total amount of taxes and valuations by agricultural, owne…

Any contractor that has constructed or is constructing a single-family dwelling, as defined in § 10-13-39 , for the purpose of selling the dwelling to be occupied as a single-family dwelling may apply to have the property specifically classified for the purpose of taxation pursua…

The governing body of a municipality may, by ordinance, establish a program to provide a property tax rebate to an owner of an owner-occupied single-family dwelling situated within the municipality. Only taxes levied by the municipality may be rebated under the program. If a muni…

There is created in the state treasury the homeowner property tax reduction fund. The Department of Revenue shall administer the fund. The purpose of the fund is to provide property tax relief for owner-occupied single-family dwellings. Moneys in the fund must be used to reduce t…

The treasurer shall deposit in the homeowner property tax reduction fund established in § 10-13-47 , the applicable percent of taxes collected on or after August 1, 2027, pursuant to: (1) Chapter 10-45 ; (2) Chapter 10-46 ; (3) Chapter 10-46E ; and (4) Chapter 10-58 . For purpose…

As soon as practicable after the taxes are levied the county auditor shall make out a tax list for each assessment district, in such form as the auditor - general may prescribe, containing: (1) Repealed by SL 1992, ch 80 , § 145. (2) A list of the taxable lands in the district, n…

The rate percent of all county, township, municipal, and school taxes shall be calculated and fixed by the county auditor, in dollars and cents, within the limitations prescribed by this code, and all such taxes shall be extended by the county auditor. If any county, township, mu…

After the county auditor has calculated and fixed, in dollars and cents, the rate percent of all taxes for counties, townships, municipalities, or school districts, as provided in this chapter, the auditor may extend the same upon the tax lists, including the state tax levies, as…

The county auditor shall recapitulate the tax list. Such recapitulation shall separately show the total amount of taxes for each specific purpose for which a levy has been made, and the aggregate of such taxes upon the lands and municipal lots. Source: SL 1897, ch 28 , § 72; RPol…

The county auditor shall prepare the tax list on or before the first day of January following the date of the levy for the current year, and the county treasurer shall immediately upon receipt of such tax lists, specify the years for which any of the real property described there…

The county auditor shall attach to each tax list his warrant, under his hand and official seal, in general terms, requiring the county treasurer to collect the taxes therein levied according to law; but no informality as to the requirements of this section shall render any procee…

The county auditor shall, immediately after preparation of the tax lists, charge the county treasurer with the amount of the lists as shown in the recapitulation thereof, in a record prepared for that purpose. The auditor shall also charge the treasurer in the tax list account wi…

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 § 10-18-15 . Source: SL 1994, ch 83 , § 2.

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 § 54-3-16 . Source: SL 1994, ch 83 , § 3.