SD SB208

Amends South Dakota property tax appeal law to require mandatory award of attorney fees and disbursements to property owners who win reclassification of their property or achieve at least a 20% reduction in assessed value at circuit court or Supreme Court level

Courts may (but are not required to) award attorney fees and disbursements to property owners who obtain assessment reductions of less than 20%

Counties must receive mandatory attorney fees and disbursements when property owners lose their appeals and fail to obtain any assessment reduction

Property owners are disqualified from receiving disbursements if the incorrect classification or assessment resulted from the owner hindering the director of equalization's ability to properly assess the property

Requires attorneys seeking fee awards to file a verified, itemized statement of costs and legal services with their motion