South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 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.
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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