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99 chapters · 1,878 sections in this title.
SDCL § 10-27-1 Injunction against tax collection prohibited--Form of remedy
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No injunction to restrain or delay the collection of any tax claimed to be due may be issued by any court. However, in any case in which, for any reason, it is claimed that any tax about to be collected is wrongful or illegal, in whole or in part, the remedy, except as otherwise …
SDCL § 10-27-2 Tax payment under protest and action for recovery--Judgment for taxpayer--Apportionment of refund to taxing districts--Right of appeal
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Any person against whom any tax is levied or who may be required to pay the tax, who pays the tax prior to the tax becoming delinquent and under protest to the treasurer authorized to collect the tax, giving notice at the time of payment of the reasons for such protest may, at an…
SDCL § 10-27-3 Tender of conceded tax in action to recover property sold for taxes--Acceptance and deposit of tender
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In any action or proceeding to recover real property sold for taxes, or to invalidate or cancel any tax sale certificate, tax deed, or other tax sale proceeding, the party seeking such relief shall specify and tender in the party's pleading the amount of the tax, if any, that the…
SDCL § 10-27-4 Dismissal of action on failure by plaintiff to deposit amount tendered
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If such deposit is not made by the party seeking the relief within ten days after service and filing an acceptance of the same by any party, the action shall be dismissed upon the merits with costs to the party seeking relief. Source: SL 1901, ch 56 , § 1; RPolC 1903, § 2214; SL …
