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Code · South Dakota · Title 10 · Chapter 10-18

10-18-4. Contents and verification of application for abatement or refund.

68 words·~1 min read·/sd/title-10/chapter-10-18/10-18-4

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Applications for adjustments, compromises, abatements, or refunds shall be subscribed and sworn to by the applicant; shall describe the tax and property involved; shall set out one or more of the grounds for abatement or refund specified in §§ 10-18-1 and 10-18-2 and relied on by the applicant, and shall ask the board of county commissioners to grant the relief required or permitted by law in such cases.
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