An Act to make an appropriation to fund tax refunds for elderly persons and persons with a disability and to declare an emergency.

Be it enacted by the Legislature of the State of South Dakota:

Section 1. There is hereby appropriated from the general fund the sum of $450,000 to the Department of Revenue, for purposes of providing refunds for real property tax and sales tax to elderly and disabled persons pursuant to chapters 10-18A and 10-45A. A portion of the appropriated sum not to exceed twenty thousand dollars may be used for the administrative costs of this Act.

Section 2. The secretary of the Department of Revenue shall approve vouchers and the state auditor shall draw warrants to pay expenditures authorized by this Act.

Section 3. Any amounts appropriated in this Act not lawfully expended or obligated by June 30, 2023, shall revert in accordance with the procedures prescribed in chapter 4-8.

Section 4. That § 43-31-37 be AMENDED:

43-31-37. No person is eligible for a refund of property taxes pursuant to chapter 10-18A or for a retail sales and service tax refund pursuant to chapter 10-45A if such person receives property tax relief pursuant to §§ 43-31-31 to 43-31-41, inclusive.

Section 5. Whereas, this Act is necessary for the support of the state government and its existing public institutions, an emergency is hereby declared to exist, and this Act shall be in full force and effect from and after its passage and approval.