Short answer: Gather original receipts and invoices, bank and credit‑card statements that show the payments, cancelled checks or proof of electronic transfers, contractor licences and paid contracts, permits, photos, and a clear summary (spreadsheet) tying each payment to the property and the reason for the expense. Organize originals and copies, prepare affidavits to authenticate records, and be ready to produce records under subpoena if needed.

Detailed answer — how to document expenses for a partition action in South Dakota

This FAQ explains the kinds of documents that judges and opposing parties expect when a co‑owner asks a court to divide property (a partition action) and seeks reimbursement, credits, or an accounting for expenses on the property. This is educational information only and not legal advice.

1. Common legal context in South Dakota

In a partition action, a co‑owner may ask the court to sell or divide the property and to account for payments one owner made for mortgage, taxes, insurance, repairs, or improvements. The court will want clear evidence showing who paid, when they paid it, what the payment was for, and whether the expense benefited the property. For general state statutory resources, see the South Dakota Codified Laws: https://sdlegislature.gov/Statutes/Codified_Laws, and the South Dakota Unified Judicial System: https://ujs.sd.gov.

2. Primary documents you should collect

• Original receipts and paid invoices from suppliers, contractors, plumbers, electricians, roofers, etc. Include line items that describe the work or material.
• Bank statements and credit‑card statements showing the payments. Highlight or annotate the exact transaction line so the judge can match it to the invoice or receipt.
• Cancelled checks or proof of electronic payment (wires/ACH) that show payee name, date, and amount.
• Contracts and signed work orders with dates, scope of work, and final price; include proof the contract was paid.
• Building permits, inspection reports, and municipal receipts that show legally required work or upgrades.
• Insurance claims and payout records (if repairs were covered by insurance) and records of how any insurance proceeds were spent.
• Mortgage statements, tax bills, and utility bills that show ongoing carrying costs paid by a co‑owner.
• Before/after photographs and video that document condition and improvements tied to specific work.
• Appraisals or contractor estimates to support the reasonableness or value of improvements.
• Any agreements between co‑owners (written or email/text) about who would pay for what or how costs would be shared.
• Tax returns, Schedule E or other income statements if the property produced rental income and expenses are tied to that income.

3. How to organize the evidence so a court can use it

1. Create a single spreadsheet or table listing each expense with columns for date, vendor, purpose, amount, payment method, and a reference to the supporting receipt or statement page number.
2. Number or tab each receipt and statement; include a cover binder with a table of contents that matches your spreadsheet.
3. Produce originals at the hearing and attach copies to any motion or accounting you file with the court.
4. Prepare short affidavits or declarations authenticating the records: who prepared them, where they came from, and that they are true copies.

4. Authentication and hearsay — how to make documents admissible

A court typically requires evidence to be authenticated. Practical steps:

• Bring the person who prepared or received the invoice or check (or a custodian of records) to testify, if possible.
• Use business‑records affidavits or statutory business records exceptions when producing bank or vendor records.
• If a vendor is unavailable, include screenshots of the vendor’s invoice plus payment proof and an affidavit explaining the ordinary course of business record keeping.

5. Common disputes and how to defend against them

Co‑owners commonly dispute whether an expense was necessary, whether it was an improvement (adds value) or merely repair (maintenance), and whether the cost should be shared or credited only to the payor. To address disputes, include:

• Estimates showing competing options and why the chosen work was reasonable.
• Permits and inspection reports showing the work was required for safety or code compliance.
• Appraisals showing the value added by improvements (if claiming increased value).

6. If records are missing

If you lack originals, do the following:

• Obtain bank or credit‑card copies from the issuing bank (banks can provide duplicate statements and copies of cancelled checks).
• Ask contractors for duplicate invoices or payment confirmations.
• Use affidavit evidence explaining why originals are unavailable and how you reconstructed the records.
• Consider using the court’s subpoena power or discovery (requests for production) to obtain records from third parties.

7. How the court uses this information in South Dakota

The judge will review the evidence to decide whether a co‑owner should be credited or reimbursed for expenditures and whether to order sale or division of the property. Properly organized proof makes it far easier to obtain a favorable accounting. For procedural details and forms, consult the South Dakota Unified Judicial System: https://ujs.sd.gov.

Helpful Hints

• Scan everything and keep a digital folder with OCR search; courts often accept PDF exhibits filed electronically.
• Highlight payment lines on bank statements so the judge can quickly match payments to invoices.
• Prepare a one‑page summary of total claimed expenses and the legal basis for reimbursement (e.g., mortgage, taxes, necessary repairs, improvements).
• Get contractor affidavits stating work performed and that invoices were paid if the contractor is willing to sign one.
• Keep communications (emails, texts) about approval or agreement to pay — they can show consent or expectations among co‑owners.
• If you expect contested accounting, consider a neutral appraiser or expert to value improvements before filing.
• If records are voluminous, create an index and cite exhibit numbers in every filing and at hearing.
• Consider limited discovery early (requests for production) to force co‑owners or vendors to produce key documents.
• Bring originals to court and leave copies with the court clerk or opposing counsel if required by local practice.
• Talk with a lawyer about filing an accounting motion or how to request a credit in a partition action — procedural steps and strategic choices can affect recovery.

When to get a lawyer

If the other co‑owner disputes amounts, refuses to produce records, or if large sums or major improvements are involved, consult an attorney experienced in South Dakota real property and partition law. A lawyer can help with discovery, subpoenas, preparing admissible affidavits, and arguing credits or offsets in court.