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U.S. State Codes
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South-Dakota
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Title 10 - Taxation
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Chapter 27 - Actions For Refund And Invalidatio...
Chapter 27 - Actions For Refund And Invalidation Of Taxes
§ 10-27-1 Injunction against tax collection prohibited--Form of remedy.
§ 10-27-2 Tax payment under protest and action for recovery--Judgment for taxpayer--Apportionment of refund to taxing districts--Right of appeal.
§ 10-27-3 Tender of conceded tax in action to recover property sold for taxes--Acceptance and deposit of tender.
§ 10-27-4 Dismissal of action on failure by plaintiff to deposit amount tendered.
§ 10-27-5 Tender not required if invalidity of tax asserted--Preliminary determination by court--Deposit ordered by court.
§ 10-27-6 Waiver of deposit of interest due to irregularity in proceedings--Deposit on order of court--Admission not implied from deposit.
§ 10-27-7 Judgment directing disposition of deposit--Payments by county directed.
§ 10-27-8 Costs in action for recovery of property sold for taxes.
§ 10-27-9 Appeals to Supreme Court in action to recover property sold for taxes.