South Dakota Statutes

§ 10-18-7 — Certification of municipal action where concurrence required--Failure to file certificate as concurrence.

South Dakota § 10-18-7
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-18PROPERTY TAX ABATEMENT AND REFUNDS

This text of South Dakota § 10-18-7 (Certification of municipal action where concurrence required--Failure to file certificate as concurrence.) 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 § 10-18-7 (2026).

Text

In any case where the concurrence of a municipality in the granting of any abatement or refund is required, the action of the municipality shall be certified to and filed with the county auditor of the county within thirty days after an application for such concurrence shall have been filed with the clerk or the presiding officer of the governing body of such municipality, and if not so filed with said county auditor within such time, the municipality shall be deemed to have concurred in granting the application.

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Related

Matter of Tax Refund of Hunt Cos.
2019 S.D. 26 (South Dakota Supreme Court, 2019)
4 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

Legislative History

SDC 1939, § 57.0806.

Nearby Sections

15
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Bluebook (online)
South Dakota § 10-18-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-18-7.