If appropriations for refund of real property taxes to the elderly and disabled are not sufficient to pay all claims authorized by this chapter, funds so appropriated shall be prorated to such claims as have been timely filed.

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Terms Used In South Dakota Codified Laws 10-18A-12

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

Source: SL 1976, ch 92, § 12; SL 1990, ch 81, § 5.