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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 18A - Property Tax Refund For Aged And Disabled Persons
§ 10-18A-12 Appropriations insufficient for all payments--Proration to timely filed claims.
Universal Citation: SD Codified L § 10-18A-12 (2017)
10-18A-12. Appropriations insufficient for all payments--Proration to timely filed claims. If appropriations for refund of real property taxes to the elderly and disabled are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claims as have been timely filed.
Source: SL 1976, ch 92, § 12; SL 1990, ch 81, § 5.
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