S.D. Admin. R. 64:47:02:01

Current through Register Vol. 51, page 67, December 16, 2024

Section 64:47:02:01 - Year on which refunds are based

Any refund under SDCL 10-18A shall be based upon real property taxes levied to the claimant during the previous year.

S.D. Admin. R. 64:47:02:01

3 SDR 10, effective 1/1/1977; 13 SDR 129, 13 SDR 134, effective 7/1/1987; 21 SDR 219, effective 7/1/1995.

General Authority: SDCL 10-18A-15.

Law Implemented: SDCL 10-18A-2.