SDCL § 10-18-17: Interest on property taxes erroneously collected.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-18. PROPERTY TAX ABATEMENT AND REFUNDS
In addition to the amount of any refund, the taxpayer shall receive interest on the amount from the date that the tax was paid until such time as the refund is made. Interest shall be at the Category E rate as set forth in § 54-3-16.
Collected 2026-09-03T15:18:56Z. Source file · JSON