SB 208 — require the award of certain disbursements to prevailing owners and taxpayers in appeals of property classifications or assessments.

26.617.1826.617.19 101st Legislative Session 208 South Dakota Legislature Senate Bill 208 SENATE JUDICIARY ENGROSSED Introduced by:

The If an aggrieved owner or taxpayer does not prevail in an action relative to the classification or amount of assessment of property, brought to circuit court pursuant to this chapter, the circuit court may must award disbursements, including reasonable attorneys' attorney fees, in an action brought to circuit court pursuant to this chapter by any appellant relative to the classification or amount of assessment of property, if the appellant does not prevail in its the appeal of the property classificationassessment orto amountthe ofcounty. assessment.

If an aggrieved owner or taxpayer obtains an assessment resulting in a reduction of the appealed assessment by less than twenty percent, the court may award disbursements and reasonable attorney fees to the owner or taxpayer.

(1) MayMust award disbursements, including reasonable attorney fees, to the county, if the appellant aggrieved owner or taxpayer does not prevail in its appeal of the reclassificationOverstrikes ofindicate thedeleted propertylanguage. or obtain an assessment.

26.617.19 2 208 reclassification of the property or obtain an assessment.

or (2) Must award disbursements, including reasonable attorney fees, to an appellantaggrieved owner or taxpayer that prevails in the reclassification of the property or obtains an assessment resulting in a reduction of the appealed assessment by at least twenty percent.percent;

Overstrikesor indicate(3) deletedMay language.award disbursements, including reasonable attorney fees, to an aggrieved owner or taxpayer that obtains an assessment resulting in a reduction of the appealed assessment by less than twenty percent.

26.617.18 2 208 The attorney for the moving party shall file a verified, itemized statement of costs incurred, and legal services rendered, with the motion under this section.

UnderscoresSection indicate3. new language.

That a NEW SECTION be added to chapter 10-11:

Disbursements may not be awarded to an aggrieved owner or taxpayer pursuant to § 10-11-45.1 or 10-11-78 if the incorrect classification or property assessment value was a result of the aggrieved owner or taxpayer hindering the ability of the director of equalization to properly assess the property.