Whenever any state tax is so ordered abated or refunded, the county shall be entitled to proper credit therefor in its account with the state. Source: SL 1917, ch 130 , § 6; RC 1919, § 6818; SDC 1939, § 57.0804.
Credit to county for state tax abated or refunded
SDCL § 10-18-11 — under PROPERTY TAX ABATEMENT AND REFUNDS.
SDCL § 10-18-11