South Dakota Statutes
§ 10-18-12 — Appeal from county commissioners to circuit court.
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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South Dakota § 10-18-12 (Appeal from county commissioners to circuit court.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Chicago, Milwaukee, St. Paul and Pacific Railroad v. Board of Commissioners
248 N.W.2d 386 (South Dakota Supreme Court, 1976)
Agar School District No. 58-1 v. McGee
1997 SD 31 (South Dakota Supreme Court, 1997)
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)
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
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
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