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.
Source: SL 1994, ch 83, §3.
Structure South Dakota Codified Laws
Chapter 18 - Property Tax Abatement And Refunds
Section 10-18-1.1 - Time allowed for abatement or refund of invalid, inequitable or unjust tax.
Section 10-18-3 - Procedure applicable to compromise of uncollectible taxes.
Section 10-18-4 - Contents and verification of application for abatement or refund.
Section 10-18-9 - Correction of tax lists on grant of abatement or compromise.
Section 10-18-10 - Order and payment of refund--Charging to tax districts.
Section 10-18-11 - Credit to county for state tax abated or refunded.
Section 10-18-12 - Appeal from county commissioners to circuit court.
Section 10-18-14 - Retroactive application of chapter.
Section 10-18-15 - Payment of property tax refunds for taxes erroneously collected.
Section 10-18-16 - Refund date for property taxes erroneously collected.
Section 10-18-17 - Interest on property taxes erroneously collected.