Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-18: PROPERTY TAX ABATEMENT AND REFUNDS/§ 10-18-1.1
South Dakota Statutes

§ 10-18-1.1 — Time allowed for abatement or refund of invalid, inequitable or unjust tax.

South Dakota § 10-18-1.1
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-18PROPERTY TAX ABATEMENT AND REFUNDS

This text of South Dakota § 10-18-1.1 (Time allowed for abatement or refund of invalid, inequitable or unjust tax.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-18-1.1 (2026).

Text

If the board of county commissioners is satisfied beyond a doubt that the assessment of real property described in an application for abatement or refund under the provisions of § 10-18-1 is invalid, inequitable, or unjust, the board, if application is filed no later than the first day of November of the fourth year after which such taxes would have become delinquent, may abate or refund any part thereof in excess of a just, fair, and equitable assessment if such application for correction complies with requirements of this chapter.

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Related

Matter of Tax Refund of Hunt Cos.
2019 S.D. 26 (South Dakota Supreme Court, 2019)
4 case citations
In re 2012 , 2013 and 2014 Tax Refund and Abatement Appeal of Hunt Companies, Inc.
927 N.W.2d 894 (South Dakota Supreme Court, 2019)
3 case citations
Wings as Eagles Ministries, Inc. v. Oglala Lakota County
955 N.W.2d 398 (South Dakota Supreme Court, 2021)

Legislative History

SL 1970, ch 71; SL 1990, ch 30, § 5; SL 1992, ch 80, § 147.

Nearby Sections

15
§ 10-1-1
Department created--Seal of department.
§ 10-1-1.1
, 10-1-2
§ 10-1-10
Attorney general to assist department--Prosecution of actions.
§ 10-1-11
Assistant attorney general for Department of Revenue.
§ 10-1-12
State's attorneys to assist in prosecutions.
§ 10-1-13
General functions of secretary.
§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
§ 10-1-14
Licensing powers with respect to alcoholic beverages.
§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.
§ 10-1-16.1
Standard real estate appraisal manual.
§ 10-1-17
Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
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Bluebook (online)
South Dakota § 10-18-1.1, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-18-1.1.