Applications for any compromises, abatements, rebates, or refunds pursuant to § 10-18-2 shall be made, filed, and acted upon in the same form and manner as provided in §§ 10-18-4 to 10-18-11 , inclusive. Source: SDC 1939, § 57.0802.
Procedure applicable to compromise of uncollectible taxes
SDCL § 10-18-3 — under PROPERTY TAX ABATEMENT AND REFUNDS.
SDCL § 10-18-3