10-18-17. Interest on property taxes erroneously collected.
47 words·~1 min read·
/sd/title-10/chapter-10-18/10-18-17A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 .