Agar School District No. 58-1 v. McGee

[¶ 30.] I dissent. A declaratory judgment action is a recognized method for seeking a refund of an illegal tax. Our holdings in Arneson v. Baker, 76 S.D. 262, 266, 77 N.W.2d 325, 326-27 (1956), and Agar School Dist. No. 58-1 v. McGee, 527 N.W.2d 282, 286-87 (S.D.1995) (Agar I), expanded the narrow circumstances in which a tax refund may be allowed to include not only the exclusive statutory methods provided by the protest and suit statute, SDCL 10-27-1, and the refund and abatement statutes, SDCL 10-18-1 and -2, but also to include declaratory *325judgment actions. The inclusion of declaratory…