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  2. U.S. State Codes
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  4. South-Dakota
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  6. Title 10 - Taxation
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  8. 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.
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