The bill amends existing laws regarding the awarding of disbursements and attorney fees in property assessment appeals in South Dakota. Specifically, it modifies Section 10-11-45.1 to state that if an aggrieved owner or taxpayer prevails in their appeal, the court is required to award disbursements and reasonable attorney fees to them. Conversely, if the appellant does not prevail, the circuit court may still award reasonable attorney fees at its discretion.

Additionally, Section 10-11-78 is amended to clarify the process for awarding attorney fees in appeals brought to the South Dakota Supreme Court. The court must award reasonable attorney fees to any aggrieved owner or taxpayer who prevails in their appeal, while it may award fees to the opposing party if they do not prevail. The bill also requires that a verified, itemized statement of costs and legal services be filed with the motion for attorney fees.

Statutes affected:
Introduced, 02/01/2026: 10-11-45.1, 10-11-78