2011 South Dakota Code
Title 10 TAXATION
Chapter 06B. Property Tax Reduction From Municipal Taxes For The Elderly And Disabled
§10-6B-15 Denial of reduction because of refund or freeze.


SD Codified L § 10-6B-15 (through 2011) What's This?

10-6B-15. Denial of reduction because of refund or freeze. No person who receives a property tax refund under chapter 10-18A or a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may be denied a property tax reduction under this chapter because of such refund or freeze.

Source: SL 1987, ch 86, § 15.

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