43-31-37. Recipient of property tax relief ineligible for tax refund.

No person is eligible for a refund of property taxes pursuant to chapter 10-18A if such person receives property tax relief pursuant to §§ 43-31-31 to 43-31-41, inclusive.

Source: SL 1994, ch 339, § 7; SL 2022, ch 31, § 4, eff. Mar. 18, 2022.