South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6A-11 — Refund eligibility unaffected

Property tax relief granted through the provisions of this chapter shall not affect a person's eligibility for a refund of property taxes as provided for in chapter 10-18A or for a retail sales and service tax refund under the provisions of chapter 10-45A .

Last amended: Source: SL 1980, ch 74 , § 11. Effective July 1, 2026 10-6A-11 . Refund eligibility unaffected. Property tax relief granted through the provisions of this chapter does not affect a person's eligibility for a retail sales and service tax refund under the provisions of chapter 10-45A . Source: SL 1980, ch 74 , § 11; SL 2026, ch 37 , § 4.

Source: official text