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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 18A - Property Tax Refund For Aged And Disabled Persons
§ 10-18A-10 Signing of refund claim--Delivery to proper officer.
Universal Citation: SD Codified L § 10-18A-10 (2017)
10-18A-10. Signing of refund claim--Delivery to proper officer. Any claim for refund shall be signed and delivered to any officer authorized to take acknowledgments, or the county auditor or his deputy in the county where the real property is located.
Source: SL 1976, ch 92, ยง 9.
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