Section 43-31-37 - Recipient of property tax relief ineligible for tax refund. - South Dakota Statutes

43-31-37. Recipient of property tax relief ineligible for tax refund. No person is eligible for a refund of property taxes pursuant to chapter 10-18A or for a retail sales and service tax refund pursuant to chapter 10-45A if such person receives property tax relief pursuant to §§ 43-31-31 to 43-31-41, inclusive.

Source: SL 1994, ch 339, § 7.