South Dakota Statutes
§ 10-18-17 — Interest on property taxes erroneously collected.
In addition to the amount of any refund, the taxpayer shall receive interest on the amount from the date that the tax was paid until such time as the refund is made. Interest shall be at the Category E rate as set forth in § 54-3-16 .
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South Dakota § 10-18-17 (Interest on property taxes erroneously collected.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Wharf Resources (USA) Inc. v. Farrier
1996 SD 110 (South Dakota Supreme Court, 1996)
Legislative History
SL 1994, ch 83, § 3.
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.