{"data":{"id":"us-sd/sdcl-10-18-3","jurisdiction":"us-sd","citation":"SDCL § 10-18-3","heading":"Procedure applicable to compromise of uncollectible taxes.","body":"Applications for any compromises, abatements, rebates, or refunds pursuant to § 10-18-2 shall be made, filed, and acted upon in the same form and manner as provided in §§ 10-18-4 to 10-18-11, inclusive.","path":["TITLE 10. TAXATION","CHAPTER 10-18. PROPERTY TAX ABATEMENT AND REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-18-3","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"745ffaa68b99701fa725b6fe37abd874e1fe3b16cad8c94d6f21b3f4af4b2f5c","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-18-2","next":"us-sd/sdcl-10-18-4"},"notice":"GroundRules: Original legal text. Not legal advice."}