South Dakota Statutes
§ 10-18-10 — Order and payment of refund--Charging to tax districts.
South Dakota § 10-18-10
This text of South Dakota § 10-18-10 (Order and payment of refund--Charging to tax districts.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
S.D. Codified Laws § 10-18-10 (2026).
Text
When any application for refund under this chapter is granted, the county auditor shall issue and deliver to the applicant a refund order on the county treasurer in the amount ordered refunded, stating therein what sum shall be refunded, and the county treasurer shall refund the same, and write opposite such taxes in his tax duplicate, the word "refunded," and the date and number of the order. The amount so refunded shall be paid in preference to other claims upon the treasury and the amount so refunded shall be charged to the state, county, municipality, township, or school corporation which may have received any part of such money, in proportion to the levies for the year for which the tax was extended.
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Related
Matter of Tax Refund of Hunt Cos.
2019 S.D. 26 (South Dakota Supreme Court, 2019)
In re 2012 , 2013 and 2014 Tax Refund and Abatement Appeal of Hunt Companies, Inc.
927 N.W.2d 894 (South Dakota Supreme Court, 2019)
Legislative History
SL 1917, ch 130, § 5; RC 1919, § 6817; SDC 1939, § 57.0804; SL 1992, ch 60, § 2.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-18-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-18-10.