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) The head of a household shall be sixty–five years of age or older or shall be disabled, prior to January first of the year in which the real property is assessed and the taxes levied thereon;

Terms Used In South Dakota Codified Laws 10-18A-2

  • Contract: A legal written agreement that becomes binding when signed.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

(2) The person claiming refund shall have owned, either in fee or by contract purchase, the real property for which the refund is claimed for at least three years or have been resident of the State of South Dakota for at least five years if not qualified under the three years’ ownership limitation;

(3) A claim for refund can only be made for a single–family dwelling as defined in subdivision § 10-18A-1(8).

Source: SL 1976, ch 92, § 2; SL 1977, ch 91.

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