10-6A-1. Definition of terms. Terms as used in this chapter mean: (1)”Base year,” for any property owner who reached sixty-five years of age or became disabled in or prior to 1981, the base year is 1977. For any property owner who reaches sixty-five years of age or becomes disabled after 1981, the base year is […]
10-6A-11. Refund eligibility unaffected. Property tax relief granted through the provisions of this chapter shall not affect a person’s eligibility for a refund of property taxes as provided for in chapter 10-18A or for a retail sales and service tax refund under the provisions of chapter 10-45A. Source: SL 1980, ch 74, §11.
10-6A-12. False application for assessment freeze–Assessment–Lien–Three-year bar. Any person who receives a reduction in value due to false application for the real property tax assessment freeze by misrepresenting the facts as to the person’s ownership or income shall be assessed the amount of tax reduction received due to the assessment freeze. The assessment is a […]
10-6A-2. Freeze on assessment of single-family dwellings–Conditions determining entitlement. Any person making an application under the provisions of this chapter is entitled to a real property tax assessment freeze upon the person’s single-family dwelling if the person: (1)Has a household income of less than thirty-five thousand dollars if the household is a single-member household or […]
10-6A-3. Ceiling on market value of dwelling–Exceptions–Value increased by index factor. This chapter does not apply to a single-family dwelling with a full and true market value of three hundred thousand dollars or more unless the applicant has received the freeze on assessments in a preceding year on the single-family dwelling. Beginning on January 1, […]
10-6A-4. Annual application for assessment freeze–Filing deadline–Forms–Petition for recalculation of taxes upon failure to meet deadline. The application for the real property tax assessment freeze provided under this chapter shall be annually submitted on or before April first on forms prescribed by the secretary of revenue. The form shall be made available to the county […]
10-6A-5. Applications to include supporting documents. Application for the real property tax assessment freeze shall include such documentary evidence as the county treasurer deems necessary to assure validity of the claim. Source: SL 1980, ch 74, §5; SL 1981, ch 81, §4.
10-6A-6. County treasurer to determine eligibility. The county treasurer shall make the final determination whether an applicant seeking the real property tax assessment freeze pursuant to this chapter is qualified. Source: SL 1980, ch 74, §6.
10-6A-7. Certification of eligibility and income by treasurer–Freeze of assessment. The county treasurer shall certify the eligibility and household income of each applicant to the county director of equalization of the county in which the dwelling of each applicant is located. Upon such certification, the director of equalization shall freeze the real property tax assessment. […]
10-6A-7.1. Records of values of frozen assessments. A director of equalization shall maintain records showing the value at which property is frozen under provisions of this chapter. However, the director of equalization shall in addition reassess such property in the same manner as all other property and keep a record of that value. Source: SL […]
10-6A-9. Denial of claim–Hearing before secretary of revenue–Appeals. Any person aggrieved by the denial in whole or in part of relief claimed under the provisions of this chapter may, within thirty days after receiving notice of such denial by the county treasurer, demand and shall receive a hearing, upon notice, before the secretary on the […]
