10-18-3. Procedure applicable to compromise of uncollectible taxes.
Applications for any compromises, abatements, rebates, or refunds pursuant to §10-18-2 shall be made, filed, and acted upon in the same form and manner as provided in §§10-18-4 to 10-18-11, inclusive.
Source: SDC 1939, §57.0802.
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.