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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-23

Method of appeal to county board

Official textsdlegislature.gov

An appeal from the local board of equalization to a county board of equalization shall be perfected by mailing or by filing a written notice of appeal with the county auditor on or before the first Tuesday in April. If perfected by mailing, the postmark shall be conclusive evidence regarding the timeliness of the appeal. Appeals made pursuant to § 10-11-27 shall be perfected by filing a written notice of appeal with the county auditor on or before the first Tuesday in April. The county auditor shall file a copy of the notice of appeal with the appropriate clerk of the local board of equalization prior to the hearing of the appeal by the county board of equalization.

Last amended: Source: SDC 1939, § 57.0404; SL 1970, ch 70 , § 1; SL 1993, ch 86 , § 13; SL 1996, ch 66 , § 1; SL 1999, ch 47 , § 1; SL 2002, ch 51 , § 4.

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In this chapter (40 sections)
  1. 10-11-3 · Notice to property owner or occupant to show cause before…
  2. 10-11-4 · Addition of property and valuation after failure of owner to…
  3. 10-11-5 · Addition of omitted tax to tax list--Certification to county…
  4. 10-11-6 · Notice mailed to taxpayer of addition of omitted property
  5. 10-11-7 · Entry of omitted taxes on duplicate tax list--Collection
  6. 10-11-8 · Power of state department to direct addition of omitted…
  7. 10-11-9 · Change of assessment roll or tax list to correct error in…
  8. 10-11-10 · Change of tax lists to correct error in computation or…
  9. 10-11-11 · Change of assessment and tax lists to add omitted property…
  10. 10-11-12 · Form of amendments to tax lists
  11. 10-11-13 · Composition of local boards of equalization--Time and place…
  12. 10-11-14 · Quorum of a local board of equalization--Adjournment from…
  13. 10-11-15 · Clerk of local equalization board--Minutes--Form of…
  14. 10-11-16 · Appeal to local board of equalization--Notice of appeal
  15. 10-11-17 · 10-11-17. Repealed by SL 1993, ch 86, § 9
  16. 10-11-18 · 10-11-18. Repealed by SL 1992, ch 80, § 108
  17. 10-11-19 · Addition of omitted property by local board--Procedure for…
  18. 10-11-20 · Notice to taxpayer before increase in assessment by local…
  19. 10-11-21 · Delivery of equalized assessment roll to director of…
  20. 10-11-22 · Right of appeal from local board to county board of…
  21. 10-11-23 · Method of appeal to county board
  22. 10-11-24 · 10-11-24. Repealed by SL 1993, ch 86, § 14
  23. 10-11-25 · Composition of county board of equalization--Oath of…
  24. 10-11-26 · Powers of county board of equalization--De novo appeals
  25. 10-11-27 · Complaint to local board required before consideration by…
  26. 10-11-28 · 10-11-28. Repealed by SL 1993, ch 86, § 18
  27. 10-11-29 · Addition of omitted property by county board--Procedure for…
  28. 10-11-30 · 10-11-30. Repealed by SL 1993, ch 86, § 20
  29. 10-11-31 · Changes in real property assessments not to create…
  30. 10-11-32 · 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
  31. 10-11-34 · Increase in individual assessment--Advance notice required
  32. 10-11-35 · 10-11-35. Repealed by SL 1993, ch 86, § 24
  33. 10-11-36 · 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
  34. 10-11-38 · 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
  35. 10-11-40 · Record of county board proceedings maintained by…
  36. 10-11-41 · Correction of assessment lists to show changes by county…
  37. 10-11-42 · Appeal from county board to Office of Hearing…
  38. 10-11-43 · Appeal from Office of Hearing Examiners to circuit court
  39. 10-11-44 · Appeal from county board of equalization to circuit court
  40. 10-11-45 · Docketing and hearing of appeals to circuit court--Combining…
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