The property taxes and interest that are not collected pursuant to this chapter may not exceed the value of the property upon which the taxes are imposed. Source: SL 2023, ch 29 , § 10.
Uncollected taxes not to exceed the value of the property
SDCL § 10-6C-10 — under LOW-INCOME ELDERLY PROPERTY TAX RELIEF.
SDCL § 10-6C-10