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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-43

Appeal from Office of Hearing Examiners to circuit court

Official textsdlegislature.gov

An appeal from the Office of Hearing Examiners to circuit court may be taken by the parties to the appeal and intervenors before the Office of Hearing Examiners. The appeal shall be taken and conducted pursuant to the provisions of chapter 1-26 .
The venue of the appeal shall be in the circuit court for the county in which the property subject to the appeal is situated.

Last amended: Source: SDC 1939, § 57.0411 as added by SL 1957, ch 461 , § 1; SL 1972, ch 59 , § 2; SL 1985, ch 75 ; SL 1993, ch 86 , § 30; SL 1994, ch 73 , § 17.

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In this chapter (40 sections)
  1. 10-11-20 · Notice to taxpayer before increase in assessment by local…
  2. 10-11-21 · Delivery of equalized assessment roll to director of…
  3. 10-11-22 · Right of appeal from local board to county board of…
  4. 10-11-23 · Method of appeal to county board
  5. 10-11-24 · 10-11-24. Repealed by SL 1993, ch 86, § 14
  6. 10-11-25 · Composition of county board of equalization--Oath of…
  7. 10-11-26 · Powers of county board of equalization--De novo appeals
  8. 10-11-27 · Complaint to local board required before consideration by…
  9. 10-11-28 · 10-11-28. Repealed by SL 1993, ch 86, § 18
  10. 10-11-29 · Addition of omitted property by county board--Procedure for…
  11. 10-11-30 · 10-11-30. Repealed by SL 1993, ch 86, § 20
  12. 10-11-31 · Changes in real property assessments not to create…
  13. 10-11-32 · 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
  14. 10-11-34 · Increase in individual assessment--Advance notice required
  15. 10-11-35 · 10-11-35. Repealed by SL 1993, ch 86, § 24
  16. 10-11-36 · 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
  17. 10-11-38 · 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
  18. 10-11-40 · Record of county board proceedings maintained by…
  19. 10-11-41 · Correction of assessment lists to show changes by county…
  20. 10-11-42 · Appeal from county board to Office of Hearing…
  21. 10-11-43 · Appeal from Office of Hearing Examiners to circuit court
  22. 10-11-44 · Appeal from county board of equalization to circuit court
  23. 10-11-45 · Docketing and hearing of appeals to circuit court--Combining…
  24. 10-11-46 · 10-11-46. Repealed by SL 1994, ch 73, § 19
  25. 10-11-47 · Assessments within equalization jurisdiction of secretary of…
  26. 10-11-48 · Percentage changes by secretary of revenue in real property…
  27. 10-11-49 · 10-11-49. Repealed by SL 1992, ch 80, § 117
  28. 10-11-50 · Evidence required for percentage change in assessments--Rate…
  29. 10-11-51 · Certification to county auditors of percentage changes made…
  30. 10-11-52 · Assessments not invalidated by late transmittal of…
  31. 10-11-53 · Correction of assessment lists to show changes made by state…
  32. 10-11-54 · Directors of equalization to report data on assessed…
  33. 10-11-55 · Annual studies by department of assessment to sales ratios
  34. 10-11-56 · Arms-length transactions included in departmental studies
  35. 10-11-58 · Computation of median level of assessment in each county
  36. 10-11-59 · Computation of coefficient of dispersion for each county
  37. 10-11-60 · Publication of findings from assessment to sales ratio…
  38. 10-11-61 · 10-11-61. Repealed by SL 1995, ch 57, § 41
  39. 10-11-62 · 10-11-62. Repealed by SL 1993, ch 86, § 33
  40. 10-11-63 · Definition of terms
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