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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
§ 10-38-33.1 Circuit court may award attorney fees against unsuccessful appellant.
Universal Citation: SD Codified L § 10-38-33.1 (2017)
10-38-33.1. Circuit court may award attorney fees against unsuccessful appellant. The sixth judicial circuit court may award reasonable attorneys' fees, in an action brought to court pursuant to this chapter against any appellant relative to the assessment, allocation, equalization, or distribution of property if the appellant does not prevail in its appeal of the property assessment, allocation, equalization, or distribution.
Source: SL 1999, ch 48, ยง 3.
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