Section 10-18-3 - Procedure applicable to compromise of uncollectible taxes.
10-18-3. Procedure applicable to compromise of uncollectible taxes. Applications for any compromises, abatements, rebates, or refunds pursuant to § 10-18-2 shall be made, filed, and acted upon in the same form and manner as provided in §§ 10-18-4 to 10-18-11, inclusive.
Source: SDC 1939, § 57.0802.