SDCL § 10-38-33.1: Circuit court may award attorney fees against unsuccessful appellant.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
The sixth judicial circuit court may award reasonable attorneys' fees, in an action brought to court pursuant to this chapter against any appellant relative to the assessment, allocation, equalization, or distribution of property if the appellant does not prevail in its appeal of the property assessment, allocation, equalization, or distribution.
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