South Dakota Codified Laws 46A-7-31. Refund of taxes or assessments–Filing of tax receipt showing payment under protest–Affidavit stating grounds for refund
No taxes or assessments may be ordered refunded unless the person complaining files in the office of the secretary of the district a copy of the person’s tax receipt, showing the same paid under protest, together with a sworn affidavit in writing showing one of the following reasons why such tax or assessment should be refunded:
(1) That the land upon which the assessment was levied is not within the boundaries of the district;
Terms Used In South Dakota Codified Laws 46A-7-31
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
(2) That the land is exempt by law, setting forth the reason for the exemption; or
(3) That by reason of injury through seepage or subirrigation the land could not now be benefited by irrigation, or that the land is not susceptible of irrigation from the canal of the district.
Source: SDC 1939, § 61.0917; SDCL § 46-15-31; SL 2011, ch 165, § 430.