{"data":{"id":"us-sd/sdcl-10-18-16","jurisdiction":"us-sd","citation":"SDCL § 10-18-16","heading":"Refund date for property taxes erroneously collected.","body":"A county commission paying a refund pursuant to § 10-18-15, with the concurrence of all governmental entities required to make the refund, may pay the refund prior to the date specified in § 10-18-15.","path":["TITLE 10. TAXATION","CHAPTER 10-18. PROPERTY TAX ABATEMENT AND REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-18-16","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"dfc8748439015008d43a25e5ba4fd53e3b69ca497dfe4f0bedaa3bb5fa3934c6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-18-15","next":"us-sd/sdcl-10-18-17"},"notice":"GroundRules: Original legal text. Not legal advice."}