Applications for adjustments, compromises, abatements, or refunds shall be subscribed and sworn to by the applicant; shall describe the tax and property involved; shall set out one or more of the grounds for abatement or refund specified in §§ 10-18-1 and 10-18-2 and relied on by the applicant, and shall ask the board of county commissioners to grant the relief required or permitted by law in such cases.
S.D. Codified Laws § 10-18-4
Contents and verification of application for abatement or refund
Applied in 1 court decision — leading case Lick v. Dahl (1979)
Most recently applied in Lick v. Dahl (November 1979)
Source: SL 1917, ch 130, § 2; RC 1919, § 6814; SDC 1939, § 57.0803.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.