If the board of county commissioners is satisfied beyond a doubt that the assessment of real property described in an application for abatement or refund under the provisions of § 10-18-1 is invalid, inequitable, or unjust, the board, if application is filed no later than the first day of November of the fourth year after which such taxes would have become delinquent, may abate or refund any part thereof in excess of a just, fair, and equitable assessment if such application for correction complies with requirements of this chapter.
S.D. Codified Laws § 10-18-1.1
Time allowed for abatement or refund of invalid, inequitable or unjust tax
Applied in 3 court decisions — leading case Matter of Tax Refund of Hunt Cos. (2019)
Most recently applied in Wings as Eagles Ministries, Inc. v. Oglala Lakota County (February 2021)
Source: SL 1970, ch 71; SL 1990, ch 30, § 5; SL 1992, ch 80, § 147.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.