{"data":{"id":"us-sd/sdcl-10-6c-10","jurisdiction":"us-sd","citation":"SDCL § 10-6C-10","heading":"Uncollected taxes not to exceed the value of the property.","body":"The property taxes and interest that are not collected pursuant to this chapter may not exceed the value of the property upon which the taxes are imposed.","path":["TITLE 10. TAXATION","CHAPTER 10-6C. LOW-INCOME ELDERLY PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-6C-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"071f6102aaf933d946e8fcbcea24feb8497355330694035be9bdc3125a9fd77b","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-6c-9","next":"us-sd/sdcl-10-6c-11"},"notice":"GroundRules: Original legal text. Not legal advice."}