No taxes or assessments may be ordered refunded unless the person complaining files in the office of the secretary of the district a copy of the person's tax receipt, showing the same paid under protest, together with a sworn affidavit in writing showing one of the following reasons why such tax or assessment should be refunded:

1. (1) That the land upon which the assessment was levied is not within the boundaries of the district;
2. (2) That the land is exempt by law, setting forth the reason for the exemption; or
3. (3) That by reason of injury through seepage or subirrigation the land could not now be benefited by irrigation, or that the land is not susceptible of irrigation from the canal of the district.

Source: SDC 1939, § 61.0917; SDCL § 46-15-31; SL 2011, ch 165 , § 430.