A person who receives a retail sales and service tax refund under chapter 10-45A or a real property tax assessment freeze under chapter 10-6A may not be denied a property tax reduction under this chapter because of the refund or freeze. Source: SL 1987, ch 86 , § 15; SL 2026, ch 37 , § 5.
No denial of reduction because of refund or freeze
SDCL § 10-6B-15, under PROPERTY TAX REDUCTION FROM MUNICIPAL TAXES FOR THE ELDERLY AND DISABLED.
SDCL § 10-6B-15