10-18-4. Contents and verification of application for abatement or refund.Applications for adjustments, compromises, abatements, or refunds shall be subscribed and sworn to by the applicant; shall describe the tax and property involved; shall set out one or more of the grounds for abatement or refund specified in §§10-18-1 and 10-18-2 and relied on by the applicant, and shall ask the board of county commissioners to grant the relief required or permitted by law in such cases. Source: SL 1917, ch 130, §2; RC 1919, §6814; SDC 1939, §57.0803.
South Dakota Legal Code