Section 10-4-24.10 – Exemption for dwelling of paraplegic or amputee veteran or surviving spouse.
10-4-24.10. Exemption for dwelling of paraplegic or amputee veteran or surviving spouse. A dwelling or part of a dwelling designed as provided in §10-4-24.9 that is owned and occupied for the full calendar year in which a tax is to be levied by a paraplegic veteran, a veteran with the loss or loss of use […]
Section 10-4-24.11 – Reduction of tax on dwelling owned by paraplegic.
10-4-24.11. Reduction of tax on dwelling owned by paraplegic. To the extent that a dwelling or part thereof is owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, the individual’s tax liability shall be reduced as provided in §§10-4-24.12 and 10-4-24.13 on that portion […]
Section 10-4-24.12 – Percentage of paraplegic’s tax reduction for single-member household.
10-4-24.12. Percentage of paraplegic’s tax reduction for single-member household. The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single family dwelling for a single member household is according to the following schedule: If household income but not The tax due reduction is more than: more than […]
Section 10-4-24.13 – Percentage of paraplegic’s tax reduction for multiple-member household.
10-4-24.13. Percentage of paraplegic’s tax reduction for multiple-member household. The percentage tax reduction of real property taxes, as provided pursuant to §10-4-24.11, due or paid on a single family dwelling for a multiple member household is according to the following schedule: If household income is more than but not more than The tax due reduction […]
Section 10-4-24.14 – Reduction of tax on dwelling owned by paraplegic–Application.
10-4-24.14. Reduction of tax on dwelling owned by paraplegic–Application. The application for the reduction of tax on a dwelling owned and occupied by a paraplegic or an individual with the loss or loss of use of both lower extremities, as provided in §§10-4-24.11 to 10-4-24.13, inclusive, must be annually submitted on or before April first […]
Section 10-4-25 – Cemetery lot exempt.
10-4-25. Cemetery lot exempt. One lot in a cemetery for family use shall be exempt from taxation. Source: SL 1897, ch 28, §5; RPolC 1903, §2056; RC 1919, §6670; SL 1919, ch 106; SDC 1939, §57.0311 (4).
Section 10-4-26 – Exemption from property tax penalties of persons serving in armed forces during hostilities.
10-4-26.Exemption from property tax penalties of persons serving in armed forces during hostilities. All persons serving in the armed forces of the United States as that term is defined by S. D. Const., Art. XIII, §19, during the time when a state of war exists between this and any other nation, or during the period […]
Section 10-4-17 – Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property–Final determination.
10-4-17. Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property–Final determination. If the county board of equalization makes a preliminary determination that all or any part of the property listed in the application has a taxable status, such applicant shall be given no less than seven days’ written notice […]
Section 10-4-30 – Single-family dwellings of disabled or senior citizens classified.
10-4-30. Single-family dwellings of disabled or senior citizens classified. Single-family dwellings owned by heads of households sixty-five years of age or disabled are hereby classified for purposes of taxation. Source: SL 1980, ch 74, §12.
Section 10-4-18 – Appeal from county board determination that property is taxable.
10-4-18. Appeal from county board determination that property is taxable. When an applicant under §10-4-15 is denied a tax-exempt status on all or any part of such property by the board, the applicant shall have the right to appeal in the same manner and under the same procedure as provided by law from any other […]