{"data":{"id":"us-sd/sdcl-10-6b-15","jurisdiction":"us-sd","citation":"SDCL § 10-6B-15","heading":"No denial of reduction because of refund or freeze.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-6B. PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED"],"source_url":"https://sdlegislature.gov/Statutes/10-6B-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"abb367beeb3eb91866e27e615938dd5179cfb9adfd70eb6b52595d25b4db52d7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6b-14","next":"us-sd/sdcl-10-6c-1"},"notice":"GroundRules: Original legal text. Not legal advice."}