South Dakota Codified Laws 10-18A-10. Signing of refund claim–Delivery to proper officer
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Any claim for refund shall be signed and delivered to any officer authorized to take acknowledgments, or the county auditor or his deputy in the county where the real property is located.
Terms Used In South Dakota Codified Laws 10-18A-10
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Source: SL 1976, ch 92, § 9.