S.D. Codified Laws § 10-6B-15 (2026)
No person who receives a property tax refund under chapter10-18Aor a retail sales and service tax refund under chapter10-45Aor a real property tax assessment freeze under chapter10-6Amay be denied a property tax reduction under this chapter because of such refund or freeze.
Source: SL 1987, ch 86 , § 15.