10-18-8. Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.
If the certificate of the municipality shows that it refuses concurrence, the board of county commissioners shall cause notice of not less than ten days of a time and place for hearing the controversy to be served upon the municipality and the applicant, at which time and place the municipality and the applicant may be heard and the board of county commissioners shall thereupon decide the matter of granting the application in whole or in part and from which decision, either the applicant or the municipality may appeal to the circuit court in the same form, manner, and time as other appeals are taken from decisions of the board of county commissioners.
Source: SDC 1939, ยง57.0806.
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.