10-13-37.3. Application of factor pending appeal. Any appeal made pursuant to §10-13-37.2 does not prevent the application of the factor calculated by the secretary of revenue pursuant to §10-13-37.1 pending exhaustion of all appeal rights of the parties to the appeal. If the factor calculated by the secretary of revenue is revised on appeal, appropriate […]
10-13-37.4. Circuit court may award costs and attorneys’ fees. The circuit court may award disbursements, including reasonable attorneys’ fees, in an action brought pursuant to §10-13-37.2 by any appellant if the appellant does not prevail in its appeal of any factor calculated in §10-13-37.1. Source: SL 2000, ch 52, §3.
10-13-37.5. Supreme Court may award attorneys’ fees–Motion and itemized statement required. On motion, the Supreme Court may award reasonable attorneys’ fees in an action brought to the Supreme Court pursuant to §§10-13-37.2 to 10-13-37.5, inclusive, against any appellant relative to a factor calculated in §10-13-37.1, if the appellant does not prevail in its appeal. The […]
10-13-38. Determining index factor–Notice to county auditor of revenue to be raised–Notice to taxing district–School districts excepted. The index factor is the annual percentage change in the consumer price index for urban wage earners and clerical workers as computed by the Bureau of Labor Statistics, United States Department of Labor for the year prior to […]
10-13-39. Classification of owner-occupied single-family dwelling. Each owner-occupied single-family dwelling in this state is specifically classified for the purpose of taxation. For the purposes of this section, an owner-occupied single-family dwelling is a house, condominium apartment, residential housing consisting of four or less family units, town house, town home, housing cooperatives where membership in the […]
10-13-39.1. Request to classify certain owner occupied property–Portion occupied by owner assessed as separate unit–Appeal. Any person may request the director of equalization before August first to specifically classify certain property for the purpose of taxation if a portion of any property, building, or structure is occupied by the owner. If the director of equalization […]
10-13-39.2. Review of owner-occupied single-family classifications determined before July 1, 2005. No amendment to §10-13-40 made pursuant to SL 2005, ch 62, §1, compels the director of equalization to review any owner-occupied single-family classifications determined before July1, 2005. However, the director of equalization may review such classifications if information is provided or discovered concerning the […]
10-13-39.3. Ownership requirements for classifying dwellings as owner-occupied. For the purposes of §§10-13-39 and 10-13-40, an owner shall be the owner of the owner-occupied dwelling as recorded by the director of equalization in the county where the dwelling is located. A joint tenant, an owner of a life estate, a partner, a person owning an […]
10-13-40. Eligibility for owner-occupied classification. To be eligible for a property classification pursuant to §10-13-39, the owner of each owner-occupied dwelling, as defined in §10-13-39, shall submit a certificate to the county director of equalization stating such person is the owner and occupant of the dwelling as of the assessment date pursuant to §10-6-105 and […]
10-13-40.3. Penalty for fraudulent receipt of owner-occupied single-family dwelling classification. Any person who receives an owner-occupied single-family dwelling classification by misrepresenting the facts as to the person’s ownership or occupancy of the dwelling shall be assessed a penalty equal to ten dollars per thousand dollars of valuation on the subject dwelling, which assessment shall become […]
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. Any person who is on temporary duty assignment for the military which causes the person to fail to comply with the application deadline for a property classification as an owner-occupied single-family dwelling […]
10-13-43. Information provided by county auditor to Department of Revenue. By November first of each year, each county auditor shall provide to the Department of Revenue the following information: (1)Such county’s property levy sheet; (2)Such county’s recapitulation of tax lists which includes total amount of taxes and valuations by agricultural, owner-occupied, non-ag which is not […]
10-13-45. Classification of single-family dwelling constructed or being constructed for sale by contractor as owner-occupied single-family dwelling–Restrictions. Any contractor that has constructed or is constructing a single-family dwelling for the purpose of selling the dwelling to be occupied as a single-family dwelling may apply to have the property specifically classified for the purpose of taxation […]
