The same right of appeal to the circuit court from the decision of the board of county commissioners, compromising, abating, or refunding any tax, shall exist and be governed by the rules of procedure as appeals from decisions of such board in other matters, the right to proceed under the provisions of this code relating to actions to recover taxes paid, under protest, not being qualified or limited by this chapter.
S.D. Codified Laws § 10-18-12
Appeal from county commissioners to circuit court
Applied in 4 court decisions — leading case Chicago, Milwaukee, St. Paul and Pacific Railroad v. Board of Commissioners (1976)
Most recently applied in In re 2012 , 2013 and 2014 Tax Refund and Abatement Appeal of Hunt Companies, Inc. (May 2019)
Source: SL 1917, ch 130, § 8; RC 1919, § 6819; SDC 1939, § 57.0807.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.