{"data":{"id":"us-sd/sdcl-10-18-14","jurisdiction":"us-sd","citation":"SDCL § 10-18-14","heading":"Retroactive application of chapter.","body":"The provisions of this chapter shall apply to assessments and taxes heretofore or hereafter made or levied.","path":["TITLE 10. TAXATION","CHAPTER 10-18. PROPERTY TAX ABATEMENT AND REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-18-14","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"c7230f866b98fb018e7dcc1bba0c59c2472e04f1675aaf6fcc0d1d80a6e20879","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-18-13","next":"us-sd/sdcl-10-18-15"},"notice":"GroundRules: Original legal text. Not legal advice."}