An Act to revise certain requirements for contesting certificates of assessment.
Be it enacted by the Legislature of the State of South Dakota:
Section 1. That § 10-59-9 be AMENDED.
10-59-9. Hearing--Request in writing--Court jurisdiction--Amended or additional statements of fact--Payment and appeal.
Any taxpayer against whom a
certificate of assessment is issued may
in writing
request a hearing before the secretary if the taxpayer believes that
the assessment is based upon a mistake of fact or an error of law.
A
The
written request
for hearing shall
must
be made
in writing received
by the secretary within
sixty days from the date
of the
certificate of assessment was
mailed to the taxpayer by certified mail, and
shallmust
contain a statement indicating the portion of the assessment being
contested and the mistake of fact or error of law the taxpayer
believes resulted in an invalid assessment.
If the written request for hearing is not received by the secretary
within sixty days from the date the certificate of assessment was
mailed to the taxpayer by certified mail, no court has jurisdiction
over a suit to contest the certificate of assessment. For purposes
of this section, if a written request for hearing is sent by United
States mail, the date of the postmark placed by the United States
postal service shall be considered the date received by the
secretary.
Amended or additional statements
of facts or errors of law may be made not less than fourteen days
prior to the hearing if the hearing examiner determines such
additional or amended statements are in the interest of justice and
do not prejudice either party. Hearings are conducted and appeals
taken pursuant to the provisions of chapters 1-26
and 1-26D.
A copy of the hearing examiner's proposed decision, and
findings of
fact and conclusions of law,
shall be served on all parties when furnished to the secretary. If
the secretary, pursuant to chapter 1-26D,
accepts the
final
proposed
decision of the hearing examiner, no court
has jurisdiction over an appeal
from a
the
final decision
of the secretary upon
an assessment may be taken unless
any amount ordered paid by the secretary is paid or a bond is
filed to
insure payment of such amount. However, if the final decision of the
secretary, pursuant to chapter 1-26D,
rejects or modifies the decision of the hearing examiner regarding
the amount due on the assessment, an appeal may be taken without
payment of the amount ordered to be paid and without filing of a
bond. If the secretary's decision is affirmed by the circuit court,
no court
has jurisdiction over an appeal
may
be taken from
the circuit court's decision unless
any amount ordered to be paid by the secretary is paid or a bond is
filed to insure payment of such amount.
Signed February 17, 2021
