Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 18A - PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS
Section 10-18A-7 - Time for claiming refund-Forms-Assistance rendered to claimants-Extension of time

S.D. Codified Laws § 10-18A-7

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Current through the 2024 Legislative Session
Section 10-18A-7 - Time for claiming refund-Forms-Assistance rendered to claimants-Extension of time

Claims for refund of real property taxes under this chapter shall be made annually on or before July first upon forms prescribed by the secretary of revenue. Forms shall be made available to county treasurers who shall, upon request of a claimant, assist the claimant in completing the application. In case of sickness, absence, or other disability of the claimant, or if other good cause exists, the secretary may extend for a period not to exceed six months the time for filing a claim.

SDCL 10-18A-7

SL 1976, ch 92, § 5; SL 1980, ch 81, § 6; SL 1995, ch 62, § 3; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.