{"data":{"id":"us-sd/sdcl-10-18-4","jurisdiction":"us-sd","citation":"SDCL § 10-18-4","heading":"Contents and verification of application for abatement or refund.","body":"Applications for adjustments, compromises, abatements, or refunds shall be subscribed and sworn to by the applicant; shall describe the tax and property involved; shall set out one or more of the grounds for abatement or refund specified in §§ 10-18-1 and 10-18-2 and relied on by the applicant, and shall ask the board of county commissioners to grant the relief required or permitted by law in such cases.","path":["TITLE 10. TAXATION","CHAPTER 10-18. PROPERTY TAX ABATEMENT AND REFUNDS"],"source_url":"https://sdlegislature.gov/Statutes/10-18-4","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"93eef786e753093268327c62674a486b9660250bce89674ec94854b63eeac6fc","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-18-3","next":"us-sd/sdcl-10-18-5"},"notice":"GroundRules: Original legal text. Not legal advice."}