Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 11 - Equalization, Review And Correction Of Assessments > Section 10-11-45.1 - Circuit court may award costs against unsuccessful appellant.

Section 10-11-45.1 - Circuit court may award costs against unsuccessful appellant.

10-11-45.1. Circuit court may award costs against unsuccessful appellant. The circuit court may award disbursements, including reasonable attorneys' fees, in an action brought to circuit court pursuant to this chapter by any appellant relative to the assessment of property, if the appellant does not prevail in its appeal of the property assessment.

Source: SL 1999, ch 48, § 1.