§ 10-18-17 Interest on property taxes erroneously collected.

SD Codified L § 10-18-17 (2019) (N/A)
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10-18-17. Interest on property taxes erroneously collected. In addition to the amount of any refund, the taxpayer shall receive interest on the amount from the date that the tax was paid until such time as the refund is made. Interest shall be at the Category E rate as set forth in § 54-3-16.

Source: SL 1994, ch 83, § 3.