South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-10-11
Appeal from county board in classification, valuation and equalization matters
Any person, firm, limited liability company, corporation, public or private, taxing district, or state department interested, may appeal from any action of the board of county commissioners or the county board of equalization in making classification, valuation, or equalization under §§ 10-10-1 to 10-10-9 , inclusive, either to the circuit court or to the Office of Hearing Examiners. Appeals to the circuit court shall be taken in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization. Appeals to the Office of Hearing Examiners shall be taken and conducted pursuant to chapter 1-26 . A decision of the Office of Hearing Examiners shall be final without further agency action.
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In this chapter (17 sections)
- 10-10-1 · Petition by freeholders for county classification of real…
- 10-10-2 · Resolution by county commissioners for…
- 10-10-3 · 10-10-3. Repealed by SL 1985, ch 77, § 42
- 10-10-4 · Preparation of list of taxable real estate within…
- 10-10-5 · Classification of real estate--Factors considered--Inspection…
- 10-10-6 · Rules for classification of real property
- 10-10-7 · Classification records filed with county auditor--Valuation…
- 10-10-8 · Consideration and equalization of classification and…
- 10-10-9 · Changes in classification and valuation--Notice to taxpayers
- 10-10-10 · Copies of classifications and valuations delivered to…
- 10-10-11 · Appeal from county board in classification, valuation and…
- 10-10-12 · 10-10-12. Repealed by SL 1994, ch 73, § 13
- 10-10-13 · Time for taking appeal
- 10-10-14 · Petition and special election on township resurvey for tax…
- 10-10-15 · Township resurvey after approval by voters--Recording of…
- 10-10-16 · Private resurvey for tax purposes--Recording of…
- 10-10-17 · 10-10-17 to 10-10-19. Transferred to §§ 10-4-30 to 10-4-32