South Dakota Codified Laws 10-6B-9. Claims for reduction of real property taxes–Forms
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Claims for a reduction of real property taxes under this chapter shall be made annually on or before April 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 completing the application.
Terms Used In South Dakota Codified Laws 10-6B-9
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1987, ch 86, § 9; SL 1994, ch 74, § 5; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.