Right to file lost on death

SDCL § 10-18A-4 — under PROPERTY TAX REFUND FOR ELDERLY AND DISABLED PERSONS.

SDCL § 10-18A-4

The right to file a claim under this chapter shall be personal to the claimant, and shall not survive his death. Source: SL 1976, ch 92 , § 13. Effective July 1, 2026