An applicant for a prohibition on the collection of real property taxes under this chapter must include such documentary evidence as the county treasurer deems necessary to assure validity of the claim.

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Terms Used In South Dakota Codified Laws 10-6C-4

  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

Source: SL 2023, ch 29, § 4.