<html xmlns="http://www.w3.org/1999/xhtml"><head><meta charset="UTF-8" /><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 46A-7-31 - Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund. </title><meta name="Generator" content="PowerTools for Open XML" /><style>span { white-space: pre-wrap; } p.s2067455Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2067455SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2067455CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2067455Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2067455DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2067455Normal-000001 { margin-left: 0.70in; text-indent: -0.45in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-right: 0; margin-bottom: .001pt; } span.s2067455000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2067455SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2067455SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style></head><body><div><p dir="ltr" class="s2067455Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=46A-7-31"><span class="s2067455SENU">46A-7-31</span></a><span xml:space="preserve" class="s2067455SENU">. </span><span class="s2067455CL">Refund of taxes or assessments--Filing of tax receipt showing payment under protest--Affidavit stating grounds for refund.</span></p><p dir="ltr" class="s2067455Normal-000000"><span class="s2067455DefaultParagraphFont">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:</span></p><p dir="ltr" class="s2067455Normal-000001"><span class="s2067455DefaultParagraphFont">(1)    That the land upon which the assessment was levied is not within the boundaries of the district;</span></p><p dir="ltr" class="s2067455Normal-000001"><span class="s2067455DefaultParagraphFont">(2)    That the land is exempt by law, setting forth the reason for the exemption; or</span></p><p dir="ltr" class="s2067455Normal-000001"><span class="s2067455DefaultParagraphFont">(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.</span></p><p dir="ltr" class="s2067455Normal"><span xml:space="preserve" class="s2067455000002"> </span></p><p dir="ltr" class="s2067455Normal"><span class="s2067455SCL">Source:</span><span xml:space="preserve" class="s2067455SCL-000003"> SDC 1939, § 61.0917; SDCL § 46-15-31; SL 2011, ch 165, § 430.</span></p></div></body></html>