§ 10-6C-1 Definitions
§ 10-6C-2 Prohibiting collection of certain single-family dwelling property taxes–Qualifications
§ 10-6C-3 Application–Forms–Promulgation of rules
§ 10-6C-4 Documentary evidence included with application
§ 10-6C-5 County treasurer to determine qualification
§ 10-6C-6 Hearing allowed upon denial
§ 10-6C-7 Recipient of other property tax relief ineligible
§ 10-6C-8 Prohibited property taxes as a lien on property–Interest
§ 10-6C-9 Prohibited property taxes not delinquent
§ 10-6C-10 Uncollected taxes not to exceed the value of the property
§ 10-6C-11 County treasurer may accept payment of prohibited taxes–Applied to oldest property tax
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Terms Used In South Dakota Codified Laws > Title 10 > Chapter 6C - Low-Income Elderly Property Tax Relief

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • motor vehicle: as used in this chapter means any self-propelled or towed vehicle used on the highways in commerce to principally transport passengers or cargo:

    (1) If the vehicle has a gross vehicle weight of ten thousand and one or more pounds. See South Dakota Codified Laws 49-28A-1

  • Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
  • Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Trustee: A person or institution holding and administering property in trust.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.