In any case where the concurrence of a municipality in the granting of any abatement or refund is required, the action of the municipality shall be certified to and filed with the county auditor of the county within thirty days after an application for such concurrence shall have been filed with the clerk or the presiding officer of the governing body of such municipality, and if not so filed with said county auditor within such time, the municipality shall be deemed to have concurred in granting the application.
S.D. Codified Laws § 10-18-7
Certification of municipal action where concurrence required--Failure to file certificate as concurrence
Applied in 2 court decisions — leading case Matter of Tax Refund of Hunt Cos. (2019)
Most recently applied in Matter of Tax Refund of Hunt Cos. (May 2019)
Source: SDC 1939, § 57.0806.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.