South Dakota Statutes
§ 10-18-4 — Contents and verification of application for abatement or refund.
South Dakota § 10-18-4
This text of South Dakota § 10-18-4 (Contents and verification of application for abatement or refund.) 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 § 10-18-4 (2026).
Text
Applications for adjustments, compromises, abatements, or refunds shall be subscribed and sworn to by the applicant; shall describe the tax and property involved; shall set out one or more of the grounds for abatement or refund specified in §§ 10-18-1 and 10-18-2 and relied on by the applicant, and shall ask the board of county commissioners to grant the relief required or permitted by law in such cases.
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Related
Lick v. Dahl
285 N.W.2d 594 (South Dakota Supreme Court, 1979)
Legislative History
SL 1917, ch 130, § 2; RC 1919, § 6814; SDC 1939, § 57.0803.
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 § 10-18-4, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-18-4.