PROPERTY TAX REBATE CRITERIA

§ 37.135 GENERAL.

   When a property tax rebate is included in the city’s budget, no rebate shall be paid unless the owner of eligible owner-occupied single-family dwelling property has complied with the provisions of this subchapter.

(1992 Code, § 39-150) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

§ 37.136 COMPLIANCE WITH STATE LAW.

   Property tax rebates budgeted by the city shall be paid for non-ag owner-occupied single-family dwellings.

(1992 Code, § 39-151) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

§ 37.137 TAXES TO BE PAID.

   In addition to the above requirement, no city property tax rebate shall be paid for any property for which taxes and assessments due have not been paid in full to Minnehaha County and Lincoln County treasurers on or before October 31 of the year in which they are payable.

(1992 Code, § 39-152) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

§ 37.138 PAYMENT BY DECEMBER 31.

   Any authorized rebate shall be paid not later than December 31.

(1992 Code, § 39-153) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

ABATEMENT OR REFUND OF ASSESSMENT

§ 37.150 ABATEMENT OR REFUND OF INVALID, INEQUITABLE OR UNJUST ASSESSMENT.

   If after application, signed by the taxpayer under oath stating the reason the assessment is invalid, inequitable or unjust, the council is satisfied beyond a doubt that the assessment of real property described in the application for abatement or refund is invalid, inequitable or unjust, the council, if the application is filed no later than the first day of November of the fourth year after which the assessment would have been delinquent, may by resolution abate or refund all or any part thereof in excess of a valid, just, fair and equitable assessment.

(1992 Code, § 39-160) (Ord. 48-97, passed 7-7-1997; Ord. 60-07, passed 5-7-2007)

RETAIL SALES AND SERVICE TAX AND USE TAX REFUND