Any claim for refund shall be signed and delivered to any officer authorized to take acknowledgments, or the county auditor or his deputy in the county where the real property is located.
S.D. Codified Laws § 10-18A-10
Signing of refund claim--Delivery to proper officer
Source: SL 1976, ch 92, § 9
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.