Section 46A-7-31 - Refund of taxes or assessments--Conditions precedent, filing tax receipt showing paymentunder protest, affidavit stating grounds for refund.
46A-7-31. Refund of taxes or assessments--Conditions precedent, filing tax receipt showing payment under protest, affidavit stating grounds for refund. No taxes or assessments shall be ordered refunded unless the person complaining shall file in the office of the secretary of such district a copy of his 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 such assessment was levied is not within the boundaries of the district;
(2) That the land is exempt by law, setting forth the reason therefor; 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.