GroundRules
SDCL § 10-6B-15: No denial of reduction because of refund or freeze.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-6B. PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED
A person who receives a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may not be denied a property tax reduction under this chapter because of the refund or freeze.
Collected 2026-09-03T15:18:56Z. Source file · JSON