South Dakota § 46A-7-31 Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.

South Dakota Statutes

§ 46A-7-31 — Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.

South Dakota § 46A-7-31

Title 46AWATER MANAGEMENT

Ch. 46A-7IRRIGATION DISTRICT ASSESSMENTS AND LEVIES

This text of South Dakota § 46A-7-31 (Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.) 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 § 46A-7-31 (2026).

Text

No taxes or assessments may be ordered refunded unless the person complaining files in the office of the secretary of the district a copy of the person's tax receipt, showing the same paid under protest, together with a sworn affidavit in writing showing one of the following reasons why such tax or assessment should be refunded:

(1)That the land upon which the assessment was levied is not within the boundaries of the district;

(2)That the land is exempt by law, setting forth the reason for the exemption; or (3) That by reason of injury through seepage or subirrigation the land could not now be benefited by irrigation, or that the land is not susceptible of irrigation from the canal of the district.

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No taxes or assessments may be ordered refunded unless the person complaining files in the office of the secretary of the district a copy of the person's tax receipt, showing the same paid under protest, together with a sworn affidavit in writing showing one of the following reasons why such tax or assessment should be refunded: (1) That the land upon which the assessment was levied is not within the boundaries of the district; (2) That the land is exempt by law, setting forth the reason for the exemption; or (3) That by reason of injury through seepage or subirrigation the land could not now be benefited by irrigation, or that the land is not susceptible of irrigation from the canal of the district.