South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-6B-15 — Denial of reduction because of refund or freeze

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.

Last amended: Source: SL 1987, ch 86 , § 15. Effective July 1, 2026 10-6B-15 . No denial of reduction because of refund or freeze. A person who receives a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may not be denied a property tax reduction under this chapter because of the refund or freeze. Source: SL 1987, ch 86 , § 15; SL 2026, ch 37 , § 5.

Source: official text