South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-18A-12 — Appropriations insufficient for all payments--Proration to timely filed claims

If appropriations for refund of real property taxes to the elderly and disabled are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claims as have been timely filed.

Last amended: Source: SL 1976, ch 92 , § 12; SL 1990, ch 81 , § 5. Effective July 1, 2026 10-18A-12 . Repealed. Source: SL 1976, ch 92 , § 12; SL 1990, ch 81 , § 5; SL 2026, ch 37 , § 25.

Source: official text