South Dakota Codified Laws
Chapter 27 - Actions For Refund And Invalidation Of Taxes
Section 10-27-1 - Injunction against tax collection prohibited--Form of remedy.

10-27-1. Injunction against tax collection prohibited--Form of remedy.
No injunction to restrain or delay the collection of any tax claimed to be due may be issued by any court. However, in any case in which, for any reason, it is claimed that any tax about to be collected is wrongful or illegal, in whole or in part, the remedy, except as otherwise expressly provided by this code, is by payment under protest and action to recover, as provided in §10-27-2.

Source: SL 1915, ch 289, §1; RC 1919, §6826; SDC 1939, §57.0901; SL 2008, ch 37, §88.

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Structure South Dakota Codified Laws

South Dakota Codified Laws

Title 10 - Taxation

Chapter 27 - Actions For Refund And Invalidation Of Taxes

Section 10-27-1 - Injunction against tax collection prohibited--Form of remedy.

Section 10-27-2 - Tax payment under protest and action for recovery--Judgment for taxpayer--Apportionment of refund to taxing districts--Right of appeal.

Section 10-27-3 - Tender of conceded tax in action to recover property sold for taxes--Acceptance and deposit of tender.

Section 10-27-4 - Dismissal of action on failure by plaintiff to deposit amount tendered.

Section 10-27-5 - Tender not required if invalidity of tax asserted--Preliminary determination by court--Deposit ordered by court.

Section 10-27-6 - Waiver of deposit of interest due to irregularity in proceedings--Deposit on order of court--Admission not implied from deposit.

Section 10-27-7 - Judgment directing disposition of deposit--Payments by county directed.

Section 10-27-8 - Costs in action for recovery of property sold for taxes.

Section 10-27-9 - Appeals to Supreme Court in action to recover property sold for taxes.