S.D. Codified Laws § 10-6B-15
Current through the 2024 Legislative Session
No person who receives a property tax refund under chapter 10-18A or a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may be denied a property tax reduction under this chapter because of such refund or freeze.
SDCL 10-6B-15