Changes to Existing Law

Circuit court may award costs against unsuccessful appellant. 10-11-45.1. The circuit court may award disbursements, including reasonable attorneys' attorney fees, in an action brought to circuit court pursuant to this chapter by any appellant relative to the assessment of property, if the appellant does not prevail in its the appeal of the property assessment. If an aggrieved owner or taxpayer prevails in the appeal, the court must award disbursements and reasonable attorney fees to the owner or taxpayer. 10

10-11-78. On motion, the Supreme Court may award reasonable attorneys' fees in In an action brought to the Supreme Court of South Dakota, pursuant to this chapter chapter, against any appellant relative to the assessment of property, the court, upon motion: (1) May award reasonable attorney fees, if the appellant does not prevail in its the appeal of the property assessment. The motion shall be accompanied by counsel's verified counsel's; or (2) Must award reasonable attorney fees to any aggrieved owner or taxpayer that prevails in the appeal. The attorney for the moving party shall file a verified, itemized statement of costs incurred incurred, and legal services rendered. rendered, with the motion under this section. 21