SB 208

 26.617.19  101st Legislative Session  208
                                      2026 South Dakota Legislature
                                               Senate Bill 208
                                                       SENATE ENGROSSED
 Introduced by: Senator Hulse
1 An Act to require the award of certain disbursements to prevailing owners and
2taxpayers in appeals of property classifications or assessments.
3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
4 Section 1. That § 10-11-45.1 be AMENDED:
510-11-45.1. The If an aggrieved owner or taxpayer does not prevail in an action
6     relative to the classification or amount of assessment of property, brought to circuit court
7     pursuant to this chapter, the circuit court may must award disbursements, including
8     reasonable attorneys' attorney fees, in an action brought to circuit court pursuant to this
9     chapter by any appellant relative to the assessment of property, if the appellant does not
10     prevail in its appeal of the property assessment to the county.
11If an aggrieved owner or taxpayer prevails in the reclassification of the property or
12     obtains an assessment resulting in a reduction of the appealed assessment by at least
13     twenty percent, the court must award disbursements and reasonable attorney fees to the
14     owner or taxpayer.
15If an aggrieved owner or taxpayer obtains an assessment resulting in a reduction
16     of the appealed assessment by less than twenty percent, the court may award
17     disbursements and reasonable attorney fees to the owner or taxpayer.
18 Section 2. That § 10-11-78 be AMENDED:
1910-11-78. On motion, the Supreme Court may award reasonable attorneys' fees
20     in In an action brought to the Supreme Court of South Dakota, pursuant to this chapter,
21     against any appellant relative to the classification or amount of assessment of property,
22     the court, upon motion:
23     (1)      Must award disbursements, including reasonable attorney fees, to the county, if
24the appellant aggrieved owner or taxpayer does not prevail in its appeal of the
                                                                                 Underscores indicate new language.
                                                                               Overstrikes indicate deleted language.
 26.617.19  2  208
1reclassification of the property or obtain an assessment. The motion shall be
2accompanied by counsel's that is lower than the appealed assessment;
3    (2)      Must award disbursements, including reasonable attorney fees, to an aggrieved
4owner or taxpayer that prevails in the reclassification of the property or obtains an
5assessment resulting in a reduction of the appealed assessment by at least twenty
6percent; or
7    (3)      May award disbursements, including reasonable attorney fees, to an aggrieved
8owner or taxpayer that obtains an assessment resulting in a reduction of the
9appealed assessment by less than twenty percent.
10The attorney for the moving party shall file a verified, itemized statement of costs
11    incurred, and legal services rendered, with the motion under this section.
12 Section 3. That a NEW SECTION be added to chapter 10-11:
13Disbursements may not be awarded to an aggrieved owner or taxpayer pursuant
14    to § 10-11-45.1 or 10-11-78 if the incorrect classification or property assessment value
15    was a result of the aggrieved owner or taxpayer hindering the ability of the director of
16    equalization to properly assess the property.
                                                                                Underscores indicate new language.
                                                                              Overstrikes indicate deleted language.