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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 11 - Equalization, Review And Correction Of Assessments
§ 10-11-45.1 Circuit court may award costs against unsuccessful appellant.
Universal Citation: SD Codified L § 10-11-45.1 (2017)
10-11-45.1. Circuit court may award costs against unsuccessful appellant. The circuit court may award disbursements, including reasonable attorneys' fees, in an action brought to circuit court pursuant to this chapter by any appellant relative to the assessment of property, if the appellant does not prevail in its appeal of the property assessment.
Source: SL 1999, ch 48, ยง 1.
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