South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-5-15 — Appeal from county commissioners on decision as to place of assessment

Any taxpayer may appeal to the secretary of revenue from any action taken by the board of county commissioners within thirty days from the date of such action.

Last amended: Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text