§ 10-18-1 Invalid or erroneous assessment or tax–Claims for abatement or refund–Certificateoutstanding on real property sold for taxes
§ 10-18-1.1 Time allowed for abatement or refund of invalid, inequitable or unjust tax
§ 10-18-2 Compromise, abatement or rebate of uncollectible tax–Circumstances in whichauthorized–Apportionment among funds and taxing districts
§ 10-18-3 Procedure applicable to compromise of uncollectible taxes
§ 10-18-4 Contents and verification of application for abatement or refund
§ 10-18-5 Presentation of application to county commissioners–Approval or rejection–Evidence heard–Amendment of application
§ 10-18-6 Concurrence of municipal governing body required for abatement of tax withinmunicipal corporation
§ 10-18-7 Certification of municipal action where concurrence required–Failure to filecertificate as concurrence
§ 10-18-8 Hearing and decision by county commissioners on municipal refusal to concur–Appeal to circuit court
§ 10-18-9 Correction of tax lists on grant of abatement or compromise
§ 10-18-10 Order and payment of refund–Charging to tax districts
§ 10-18-11 Credit to county for state tax abated or refunded
§ 10-18-12 Appeal from county commissioners to circuit court
§ 10-18-13 Mandatory refund of taxes after determination of disputed county boundary–Apportionment of charges to state and taxing districts
§ 10-18-14 Retroactive application of chapter
§ 10-18-15 Payment of property tax refunds for taxes erroneously collected
§ 10-18-16 Refund date for property taxes erroneously collected
§ 10-18-17 Interest on property taxes erroneously collected

Terms Used In South Dakota Codified Laws > Title 10 > Chapter 18 - Property Tax Abatement and Refunds

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
  • 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.