No person who received a refund of retail sales and service tax under the provisions of chapter 10-45A shall be eligible for a refund of real property taxes as provided in this chapter. Source: SL 1976, ch 92 , § 10. Effective July 1, 2026
Refund denied after refund of sales tax
SDCL § 10-18A-3 — under PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS.
SDCL § 10-18A-3