There is a newer version of the South Dakota Codified Laws
2013 South Dakota Codified Laws
Title 43 - PROPERTY
Chapter 31 - Homestead Exemption
§ 43-31-37 Recipient of property tax relief ineligible for tax refund.
SD Codified L § 43-31-37 (2013) What's This?
43-31-37. Recipient of property tax relief ineligible for tax refund. No person is eligible for a refund of property taxes pursuant to chapter 10-18A or for a retail sales and service tax refund pursuant to chapter 10-45A if such person receives property tax relief pursuant to §§ 43-31-31 to 43-31-41, inclusive.
Source: SL 1994, ch 339, § 7.
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