Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 18 - Property Tax Abatement And Refunds > Section 10-18-14 - Retroactive application of chapter.

Section 10-18-14 - Retroactive application of chapter.

10-18-14. Retroactive application of chapter. The provisions of this chapter shall apply to assessments and taxes heretofore or hereafter made or levied.

Source: SL 1917, ch 130, § 9; RC 1919, § 6820; SDC 1939, § 57.0808.