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S.D. Codified Laws § 10-18-9

Correction of tax lists on grant of abatement or compromise

Source: SL 1917, ch 130, § 4; RC 1919, § 6816; SDC 1939, § 57.0804.

When any application for adjustment, abatement, or compromise under this chapter is granted, the county auditor shall correct both the original and duplicate tax lists in accordance with the order and the applicant shall be relieved of further liability for the tax abated.

Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.