Title 10 — TAXATION

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…

Terms as used in this chapter, unless the context otherwise clearly requires, mean: (1) "Department," the South Dakota Department of Revenue; (2) "Disabled," persons receiving or having qualified to receive monetary payments, pursuant to Title II, X, XIV, or XVI of the Social Sec…

The amount of the reduction in income allowed for taxes paid pursuant to subdivision 10-18A-1(6) shall be equal to the real property taxes paid on the principal residence of the claimant. If the residence is a single - family dwelling, then the amount of the reduction shall equal…

Any claim for refund shall be signed and delivered to any officer authorized to take acknowledgments, or the county auditor or his deputy in the county where the real property is located. Source: SL 1976, ch 92 , § 9. Effective July 1, 2026

The secretary of revenue shall reimburse to any person eligible for payment under the provisions of this chapter. The reimbursement shall be paid out of appropriations for retail sales and service tax refunds to the elderly and disabled. Any claim for reimbursement by any person …

If appropriations for refund of real property taxes to the elderly and disabled are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claims as have been timely filed. Source: SL 1976, ch 92 , § 12; SL 1990, ch 81 , § 5. …

Any person aggrieved by the denial by the secretary of revenue in whole or in part of reduction claimed under this chapter, may within thirty days after receiving notice of such denial, demand and shall be entitled to a hearing, upon notice, before the secretary on the question. …

Filing an application for refund with fraudulent intent is a petty offense. Source: SL 1976, ch 92 , § 9; SL 1982, ch 86 , § 17. Effective July 1, 2026

The secretary of revenue may promulgate rules pursuant to chapter 1-26 concerning: (1) The procedure for filing a refund claim; (2) The requirements necessary to qualify for a refund; and (3) The definition of income. Source: SL 1976, ch 92 , § 14; SL 1987, ch 82 , § 6; SL 2003, …

If, after the distribution required by chapters 10-18A and 10-45A , there is twenty-five thousand dollars or more remaining from the annual appropriation for refunds pursuant to such chapters, the secretary of revenue shall distribute the remaining revenue to the one thousand app…

Any person making application under the provisions of this chapter shall be entitled to a refund of the real property taxes due or paid on his single - family dwelling according to the schedule provided in §§ 10-18A-5 and 10-18A-6 , provided the following conditions are met: (1) …

No person who received a refund of retail sales and service tax under the provisions of chapter 10-45A shall be eligible for a refund of real property taxes as provided in this chapter. Source: SL 1976, ch 92 , § 10. Effective July 1, 2026

The right to file a claim under this chapter shall be personal to the claimant, and shall not survive his death. Source: SL 1976, ch 92 , § 13. Effective July 1, 2026

The amount of refund of real property taxes due or paid for a single-member household made pursuant to this chapter is according to the following schedule: The refund of real If household income is property taxes due at least: but not more than or paid is $ 0 $10,566 35% 10,567 1…

The amount of refund of real property taxes due or paid for a multiple-member household made pursuant to this chapter is according to the following schedule: The refund of real If household income is property taxes due at least: but not more than or paid is $ 0 $16,184 55% 16,185…

The head of household shall be eligible for the refund computed pursuant to the schedule in § 10-18A-6 if each of the following conditions are satisfied: (1) The head of household is a widow or widower; (2) The dwelling upon which the refund is claimed qualified for and received …

Claims for refund of real property taxes under this chapter shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completin…

The applicant, at his election, shall not be required to record on his application the amount claimed by him. The reduction allowable to persons making the election shall be computed by the county auditor. Source: SL 1976, ch 92 , § 6. Effective July 1, 2026

Any application for reduction shall include such documentary evidence as the secretary of revenue deems necessary to assure validity of the application. Source: SL 1976, ch 92 , § 7; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.…

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 ,…

It is a Class 2 misdemeanor for any person to move, tear down, or destroy any building on a lot in a municipality upon which taxes have been levied until after such taxes have been fully paid. If such a building is removed, torn down, or destroyed without the payment of taxes, th…

It is a Class 2 misdemeanor for any person to move any building off any land or lot situated outside the limits of a municipal corporation, upon which taxes have been levied, until the taxes have been fully paid. If such a building is removed without the payment of the taxes, the…

The treasurer shall collect all property taxes extended upon the tax list of the county and all delinquent taxes whether levied by the state or any of its taxing districts. Source: SL 1897, ch 28 , § 79; RPolC 1903, § 2145; RC 1919, § 6762; SDC 1939, § 57.1001; SL 1992, ch 60 , §…

The treasurer shall mail or transmit electronically a written tax bill to each taxpayer against whom a property tax has been assessed. The property tax bill sent to each taxpayer may reflect the breakdown of the tax by tax levies. However, the property tax bill shall at least pro…

For purposes of chapters 10-21 to 10-26 , inclusive, the following terms mean: (1) "Courthouse," the county courthouse, the administrative building where the county office of treasurer is located, or a building where the board of county commissioners meet; (2) "QR code", a quick …

The property tax bill sent to each taxpayer pursuant to § 10-21-1.1 must include a QR code and an internet address, connecting the taxpayer to a website maintained by the Department of Revenue which provides supplementary information on property taxation, and on property tax reli…

The treasurer shall make receipts for tax payments. One receipt may be delivered to the person paying the taxes and the other shall, within one week, be filed with the county auditor. The county auditor's copy of the receipt shall specify the property on which the tax was assesse…

All tax receipts issued by the treasurer shall be bound in books or in the form prescribed by the auditor-general and numbered consecutively, commencing with number one on the first receipt issued for the taxes of any one year. A separate and distinct series of numbers of receipt…

A treasurer or any other person who intentionally issues a tax receipt or duplicate tax receipt which states that any part of the amount was paid by a warrant or order if the tax was paid in cash is guilty of theft. Source: SL 1868-9, ch 25 , § 83; PolC 1877, ch 28, § 87; CL 1887…

A treasurer or any other person, who intentionally issues a tax receipt, or duplicate tax receipt, required by this title, by fraudulently making the tax receipt and its duplicate, or the document purporting to be its duplicate, different from each other, with intent to defraud t…

If any taxes are paid, the county shall record in the tax list, opposite on the record of the description of the real property for which the taxes were levied, the date of the payment and the name of the person paying the taxes. Source: SL 1897, ch 28 , § 89; RPolC 1903, § 2152; …

No demand for taxes is necessary in order to fix the liability of the person against whom the taxes are assessed, but it is the duty of every person subject to taxation under this chapter to pay or cause to be paid to the treasurer the amount due. Source: SL 1915, ch 296 , § 1; R…

After payment in full of all taxes on any real property which has been subdivided, rearranged, or platted into lots, the treasurer shall sign the plat to certify that all taxes have been paid in full. Source: SL 1913, ch 342 , § 2; RC 1919, § 5935; SDC 1939, § 12.0821; SL 2018, c…

The county shall establish a system of procedures to ensure that the proper amount of taxes is collected, receipted into accountability, and deposited in the proper amount. If the amount of taxes and interest deposited by the treasurer is less than the receipts shown to be collec…