South Dakota
Title 10 · Chapter 10-13
47 entries
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10-13-1. 10-13-1 to 10-13-10. Repealed by SL 1992, ch 84, § 11.
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10-13-11. 10-13-11 to 10-13-19. Repealed by SL 1995, ch 57, §§ 22 to 30.
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10-13-20. Construction of chapter.
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10-13-21. Promulgation of rules.
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10-13-22. 10-13-22 to 10-13-34. Repealed by SL 1995, ch 57, § 13.
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10-13-35. Limitation on tax levy increase on real property--School districts excepted.
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10-13-35.1. Exception to limitation on tax levy increase when consolidating services.
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10-13-35.2. Districts' taxing authority returned upon discontinuance of consolidation of services.
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10-13-35.3. Revenue payable from real property taxes may be decreased.
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10-13-35.4. County auditor to calculate maximum revenue amount payable--Factors--Exclusion.
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10-13-35.5. Revenue payable from real property taxes may be increased.
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10-13-35.6. Counties that lowered property tax levies to comply with general fund carryover requirements authorized to revise levies.
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10-13-35.7. Rural fire protection district--Decrease of revenue payable from real property taxes--Effect.
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10-13-35.8. Calculation of maximum amount of revenue payable--Rural fire district request--Factors--Exclusion.
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10-13-35.9. Rural fire district--Increase of revenue payable from real property taxes--Limitations.
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10-13-35.10. Abolished townships--Exemption from limitation on tax levy increase on real property for two years following abolishment.
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10-13-35.11. Abolished townships--Exemption from limitation on tax levy increase on real property for taxes payable in 2005 and 2006.
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10-13-35.12. Exemption from limitation on tax levy increase for taxing district that has not levied property tax for general fund purposes since 1996.
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10-13-35.13. Imposition of levy by resolution--Publication--Reference of decision to voters.
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10-13-36. Excess tax levy authorized--Vote of governing body--Announcement requirements--Referendum election.
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10-13-37. Median level of assessment to be eighty-five percent of market value.
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10-13-37.1. Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year.
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10-13-37.2. Appeal of valuation decision.
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10-13-37.3. Application of factor pending appeal.
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10-13-37.4. Circuit court may award costs and attorneys' fees.
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10-13-37.5. Supreme Court may award attorneys' fees--Motion and itemized statement required.
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10-13-38. Determining index factor--Notice to county auditor of revenue to be raised--Notice to taxing district--School districts excepted.
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10-13-39. Classification of owner-occupied single-family dwelling.
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10-13-39.1. Request to classify certain owner occupied property--Portion occupied by owner assessed as separate unit--Appeal.
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10-13-39.2. Review of owner-occupied single-family classifications determined before July 1, 2005.
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10-13-39.3. Ownership requirements for classifying dwellings as owner-occupied.
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10-13-40. Eligibility for owner-occupied classification.
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10-13-40.1. 10-13-40.1, 10-13-40.2. Repealed by SL 2004, ch 86, §§ 1, 2.
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10-13-40.3. Penalty for fraudulent receipt of owner-occupied single-family dwelling classification.
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10-13-40.4. Abatement or refund of tax where failure to meet application deadline for classification of owner-occupied single-family dwelling is due to military service.
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10-13-41. 10-13-41. Repealed by SL 2004, ch 86, § 3.
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10-13-42. 10-13-42. Repealed by SL 1997, ch 54, § 4.
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10-13-43. Information provided by county auditor to Department of Revenue.
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10-13-44. 10-13-44. Repealed by SL 2015, ch 39, § 5.
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10-13-45. Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling--Restrictions.
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10-13-46. Municipality property tax rebate.
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10-13-47. Homeowner property tax reduction fund--Administration--Purpose--Expenditures.
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10-13-48. Homeowner property tax reduction fund--Deposit of moneys.
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10-13A-1. 10-13A-1, 10-13A-1.1. Repealed by SL 1995, ch 68, §§ 53, 54.
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10-13A-2. 10-13A-2. Repealed by SL 1981, ch 88, § 1.
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10-13A-3. 10-13A-3. Repealed by SL 1979, ch 67, § 1.
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10-13A-3.1. 10-13A-3.1 to 10-13A-9. Repealed by SL 1995, ch 68, §§ 55 to 62.