§ 64:47:02:01

ARSD 64:47:02:01

Year on which refunds are based.

Effective Jul 1, 199521 SDR 219Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995. | General Authority: SDCL 10-18A-15. | Law Implemented: SDCL 10-18A-2.

Any refund under SDCL 10-18A shall be based upon real property taxes levied to the claimant during the previous year.

Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.

General Authority: SDCL 10-18A-15.

Law Implemented: SDCL 10-18A-2.