South Dakota Statutes
§ 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.
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South Dakota § 10-18A-7 (Time for claiming refund--Forms--Assistance rendered to claimants--Extension of time.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Reints v. Pennington County
2015 SD 74 (South Dakota Supreme Court, 2015)
Legislative History
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.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 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.