Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 18 - Property Tax Abatement And Refunds > Section 10-18-9 - Correction of tax lists on grant of abatement or compromise.

Section 10-18-9 - Correction of tax lists on grant of abatement or compromise.

10-18-9. Correction of tax lists on grant of abatement or compromise. When any application for adjustment, abatement, or compromise under this chapter is granted, the county auditor shall correct both the original and duplicate tax lists in accordance with the order and the applicant shall be relieved of further liability for the tax abated.

Source: SL 1917, ch 130, § 4; RC 1919, § 6816; SDC 1939, § 57.0804.