A county commission paying a refund pursuant to § 10-18-15 , with the concurrence of all governmental entities required to make the refund, may pay the refund prior to the date specified in § 10-18-15 . Source: SL 1994, ch 83 , § 2.
SDCL § 10-18-16, under PROPERTY TAX ABATEMENT AND REFUNDS.
SDCL § 10-18-16
A county commission paying a refund pursuant to § 10-18-15 , with the concurrence of all governmental entities required to make the refund, may pay the refund prior to the date specified in § 10-18-15 . Source: SL 1994, ch 83 , § 2.