<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-18-1 - Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038006Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038006SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038006CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038006Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038006DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2038006Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } p.s2038006Normal-000002 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2038006000003 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038006SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038006SCL-000004 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } </style></head><body><div><p dir="ltr" class="s2038006Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-18-1"><span class="s2038006SENU">10-18-1</span></a><span xml:space="preserve" class="s2038006SENU">. </span><span class="s2038006CL">Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes.</span></p><p dir="ltr" class="s2038006Normal-000000"><span class="s2038006DefaultParagraphFont">Unless otherwise expressly provided, if a person, against whom an assessment has been made or a tax levied, claims that the assessment or tax or any part of the assessment or tax is invalid for any reason provided in subdivisions (1) to (6), inclusive, the assessment or tax may be abated, or the tax refunded if paid. The board of county commissioners may abate or refund, in whole or in part, the invalid assessment or tax in the following cases only:</span></p><p dir="ltr" class="s2038006Normal-000001"><span class="s2038006DefaultParagraphFont">(1)    If an error has been made in any identifying entry or description of the real property, in entering the valuation of the real property or in the extension of the tax, to the injury of the complainant;</span></p><p dir="ltr" class="s2038006Normal-000001"><span class="s2038006DefaultParagraphFont">(2)    If improvements on any real property were considered or included in the valuation of the real property, which did not exist on the real property at the time fixed by law for making the assessment;</span></p><p dir="ltr" class="s2038006Normal-000001"><span class="s2038006DefaultParagraphFont">(3)    If the complainant or the property is exempt from the tax;</span></p><p dir="ltr" class="s2038006Normal-000001"><span class="s2038006DefaultParagraphFont">(4)    If the complainant had no taxable interest in the property assessed against the complainant at the time fixed by law for making the assessments;</span></p><p dir="ltr" class="s2038006Normal-000001"><span class="s2038006DefaultParagraphFont">(5)    If taxes have been erroneously paid or error made in noting payment or issuing receipt for the taxes paid;</span></p><p dir="ltr" class="s2038006Normal-000001"><span class="s2038006DefaultParagraphFont">(6)    If the same property has been assessed against the complainant more than once in the same year, and the complainant produces satisfactory evidence that the tax for the year has been paid.</span></p><p dir="ltr" class="s2038006Normal-000002"><span class="s2038006DefaultParagraphFont">However, no tax may be abated on any real property which has been sold for taxes, while a tax certificate is outstanding.</span></p><p dir="ltr" class="s2038006Normal"><span xml:space="preserve" class="s2038006000003"> </span></p><p dir="ltr" class="s2038006Normal"><span class="s2038006SCL">Source:</span><span xml:space="preserve" class="s2038006SCL-000004"> SL 1917, ch 130, § 1; RC 1919, § 6813; SDC 1939, § 57.0801; SL 2005, ch 63, § 1.</span></p><p dir="ltr" class="s2038006Normal"><span xml:space="preserve" class="s2038006000003"> </span></p><p dir="ltr" class="s2038006Normal"><span xml:space="preserve" class="s2038006000003"> </span></p></div></body></html><br /><hr><br /><html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-18-1 - Invalid or erroneous assessment or tax--Claims for abatement or refund--Certificate outstanding on real property sold for taxes. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2038007Normal { margin-top: 0; margin-bottom: 0; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038007SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038007CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2038007Normal-000000 { margin-top: 0; margin-bottom: 0; text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-left: 0; margin-right: 0; } span.s2038007DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038007000001 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2038007SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2038007SCL-000002 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2038007Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-18-1.1"><span class="s2038007SENU">10-18-1.1</span></a><span xml:space="preserve" class="s2038007SENU">. </span><span class="s2038007CL">Time allowed for abatement or refund of invalid, inequitable or unjust tax.</span></p><p dir="ltr" class="s2038007Normal-000000"><span xml:space="preserve" class="s2038007DefaultParagraphFont">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 § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-18-1"><span class="s2038007DefaultParagraphFont">10-18-1</span></a><span xml:space="preserve" class="s2038007DefaultParagraphFont"> 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.</span></p><p dir="ltr" class="s2038007Normal"><span xml:space="preserve" class="s2038007000001"> </span></p><p dir="ltr" class="s2038007Normal"><span class="s2038007SCL">Source:</span><span xml:space="preserve" class="s2038007SCL-000002"> SL 1970, ch 71; SL 1990, ch 30, § 5; SL 1992, ch 80, § 147.</span></p></div></body></html>