Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-18: PROPERTY TAX ABATEMENT AND REFUNDS/§ 10-18-12
South Dakota Statutes

§ 10-18-12 — Appeal from county commissioners to circuit court.

South Dakota § 10-18-12
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-18PROPERTY TAX ABATEMENT AND REFUNDS

This text of South Dakota § 10-18-12 (Appeal from county commissioners to circuit court.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-18-12 (2026).

Text

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.

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Related

Chicago, Milwaukee, St. Paul and Pacific Railroad v. Board of Commissioners
248 N.W.2d 386 (South Dakota Supreme Court, 1976)
24 case citations
Agar School District No. 58-1 v. McGee
1997 SD 31 (South Dakota Supreme Court, 1997)
9 case citations
In re 2012 , 2013 and 2014 Tax Refund and Abatement Appeal of Hunt Companies, Inc.
927 N.W.2d 894 (South Dakota Supreme Court, 2019)
3 case citations
Agar Sch. Dist. v. McGee
1997 SD 31 (South Dakota Supreme Court, 1997)

Legislative History

SL 1917, ch 130, § 8; RC 1919, § 6819; SDC 1939, § 57.0807.

Nearby Sections

15
§ 10-1-1
Department created--Seal of department.
§ 10-1-1.1
, 10-1-2
§ 10-1-10
Attorney general to assist department--Prosecution of actions.
§ 10-1-11
Assistant attorney general for Department of Revenue.
§ 10-1-12
State's attorneys to assist in prosecutions.
§ 10-1-13
General functions of secretary.
§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
§ 10-1-14
Licensing powers with respect to alcoholic beverages.
§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.
§ 10-1-16.1
Standard real estate appraisal manual.
§ 10-1-17
Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
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Bluebook (online)
South Dakota § 10-18-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-18-12.