South Dakota Statutes
§ 10-50-51 — Relief granted by circuit court--Costs.
South Dakota § 10-50-51
This text of South Dakota § 10-50-51 (Relief granted by circuit court--Costs.) 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 § 10-50-51 (2026).
Text
The court may grant equitable relief and may order the treasurer to pay the amount of the relief, with interest at the rate of eighteen percent per year to the aggrieved taxpayer. If the appeal was taken without probable cause, the court may double or triple costs as the case may demand. On all appeals which are denied, costs may be taxed against the appellant at the discretion of the court, but no costs may be taxed against the state.
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Legislative History
SL 1937, ch 243, § 18; SDC 1939, § 57.3917; SL 1983, ch 28, § 34.
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Bluebook (online)
South Dakota § 10-50-51, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-50-51.