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§ 10-13-37.2 Appeal of valuation decision.

SD Codified L § 10-13-37.2 (2019) (N/A)
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10-13-37.2. Appeal of valuation decision. Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the decision of the secretary of revenue in calculating a factor for agricultural and nonagricultural valuations pursuant to § 10-13-37.1. The appeal may be made to the office of hearing examiners or the circuit court in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization.

Source: SL 2000, ch 52, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.

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§ 10-13-37.1 Calculation of factor for nonagricultural valuations--Sales and assessments from preceding year.
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§ 10-13-37.3 Application of factor pending appeal.