South Dakota Administrative Rules
Title 64 - REVENUE
Article 64:47 - Tax relief
Chapter 64:47:02 - Property tax relief
Section 64:47:02:01 - Year on which refunds are based

Universal Citation: SD Admin Rules 64:47:02:01
Current through Register Vol. 51, page 43, September 23, 2024

Any refund under SDCL 10-18A shall be based upon real property taxes levied to the claimant during the previous year.

General Authority: SDCL 10-18A-15.

Law Implemented: SDCL 10-18A-2.

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