10-18-12. Appeal from county commissioners to circuit court.
The same right of appeal to the circuit court from the decision of the board of county commissioners, compromising, abating, or refunding any tax, shall exist and be governed by the rules of procedure as appeals from decisions of such board in other matters, the right to proceed under the provisions of this code relating to actions to recover taxes paid, under protest, not being qualified or limited by this chapter.
Source: SL 1917, ch 130, §8; RC 1919, §6819; SDC 1939, §57.0807.
Structure South Dakota Codified Laws
Chapter 18 - Property Tax Abatement And Refunds
Section 10-18-1.1 - Time allowed for abatement or refund of invalid, inequitable or unjust tax.
Section 10-18-3 - Procedure applicable to compromise of uncollectible taxes.
Section 10-18-4 - Contents and verification of application for abatement or refund.
Section 10-18-9 - Correction of tax lists on grant of abatement or compromise.
Section 10-18-10 - Order and payment of refund--Charging to tax districts.
Section 10-18-11 - Credit to county for state tax abated or refunded.
Section 10-18-12 - Appeal from county commissioners to circuit court.
Section 10-18-14 - Retroactive application of chapter.
Section 10-18-15 - Payment of property tax refunds for taxes erroneously collected.
Section 10-18-16 - Refund date for property taxes erroneously collected.
Section 10-18-17 - Interest on property taxes erroneously collected.