64:47:02:01Year on which refunds are based.
Section · Administrative Rules of South Dakota · View on sdlegislature.gov ↗
Any refund under SDCL 10-18A shall be based upon real property taxes levied to the claimant during the previous year.
Source: 3 SDR 10, effective January 1, 1977; 13 SDR 129, 13 SDR 134, effective July 1, 1987; 21 SDR 219, effective July 1, 1995.