In an answer, the defendant may assert any defense which the defendant may have to the collection of the taxes. If the defendant claims the taxes to be void, the court shall ascertain the correct amount of taxes due from the person for the year or years it is claimed the taxes are delinquent. If, in the court's opinion, the assessment or any subsequent proceeding is void or is voidable by the omission or commission of any act required or prohibited, the court shall reassess the property or order the property to be reassessed by the director of equalization acting at the time of the order. The court shall render judgment for the correct amount of taxes due from the defendant for that year or years.
S.D. Codified Laws § 10-22-57
Defenses--Reassessment--Judgment for correct amount due
Applied in 2 court decisions — leading case County of Spink v. Heinold Hog Market, Inc. (1980)
Most recently applied in County of Spink v. Heinold Hog Market, Inc. (December 1980)
Source: SL 1915, ch 296, § 13; RC 1919, § 6823; SDC 1939, § 57.1027; SL 1989, ch. 82, § 41; SL 1992, ch 80, § 202; SL 2018, ch 63, § 68.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.