South Dakota Statutes
§ 10-6B-15 — Denial of reduction because of refund or freeze.
South Dakota·Title 10 TAXATION·Ch. 10-5 PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED
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.
Free access — add to your briefcase to read the full text and ask questions with AI
South Dakota § 10-6B-15 (Denial of reduction because of refund or freeze.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
SL 1987, ch 86, § 15.
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.