South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-18-12
Appeal from county commissioners to circuit court
Official textsdlegislature.gov
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: view the official text
In this chapter (33 sections)
- 10-18-1 · Invalid or erroneous assessment or tax--Claims for abatement…
- 10-18-2 · Compromise, abatement or rebate of uncollectible…
- 10-18-3 · Procedure applicable to compromise of uncollectible taxes
- 10-18-4 · Contents and verification of application for abatement or…
- 10-18-5 · Presentation of application to county commissioners--Approval…
- 10-18-6 · Concurrence of municipal governing body required for…
- 10-18-7 · Certification of municipal action where concurrence…
- 10-18-8 · Hearing and decision by county commissioners on municipal…
- 10-18-9 · Correction of tax lists on grant of abatement or compromise
- 10-18-10 · Order and payment of refund--Charging to tax districts
- 10-18-11 · Credit to county for state tax abated or refunded
- 10-18-12 · Appeal from county commissioners to circuit court
- 10-18-13 · Mandatory refund of taxes after determination of disputed…
- 10-18-14 · Retroactive application of chapter
- 10-18-15 · Payment of property tax refunds for taxes erroneously…
- 10-18-16 · Refund date for property taxes erroneously collected
- 10-18-17 · Interest on property taxes erroneously collected
- 10-18A-1 · Definition of terms
- 10-18A-2 · Refund of taxes paid on single family dwelling--Conditions
- 10-18A-3 · Refund denied after refund of sales tax
- 10-18A-4 · Right to file lost on death
- 10-18A-5 · Single-member household refund schedule
- 10-18A-6 · Multiple-member household refund schedule
- 10-18A-7 · Time for claiming refund--Forms--Assistance rendered to…
- 10-18A-8 · Amount claimed not required on application--Computation by…
- 10-18A-9 · Documentary evidence in application
- 10-18A-10 · Signing of refund claim--Delivery to proper officer
- 10-18A-11 · Reimbursement of eligible claimants--Payment from retail…
- 10-18A-12 · Appropriations insufficient for all payments--Proration to…
- 10-18A-13 · Hearing on denial of claim--Time for demand
- 10-18A-14 · Fraudulent refund claims as petty offense
- 10-18A-15 · Promulgation of rules
- 10-18A-16 · Distribution of unspent sales and property tax refunds