South Dakota Codified Laws — Title 10 (Taxation)
SDCL § 10-5-17
Time of appeal from secretary--Transcript--Hearing de novo and judgment
An appeal under § 10-5-16 shall be taken within thirty days after the decision of the secretary of revenue by serving written notice on him; and the secretary of revenue shall, upon the filing of the bond, make out a transcript relating to the matter of his decision thereon and shall transmit the same to the clerk of the circuit court. Such appeal shall be filed by the first day of the next term of the circuit court after the decision of the secretary of revenue and such cause shall stand for trial at such term. All appeals thus taken to the circuit court shall be docketed as other causes pending therein, and the same shall be heard and determined de novo, and the circuit court shall make its final judgment.
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In this chapter (11 sections)
- 10-5-1 · Real estate assessed where situated
- 10-5-2 · Road, bridge, or railroad property assessed within county
- 10-5-3 · 10-5-3 to 10-5-4.1. Repealed by SL 1992, ch 80, §§ 18 to 20
- 10-5-5 · Merchants' and manufacturers' property assessed at place of…
- 10-5-6 · 10-5-6. Repealed by SL 1992, ch 80, § 21
- 10-5-7 · 10-5-7. Repealed by SL 1978, ch 72, § 10
- 10-5-8 · 10-5-8 to 10-5-14. Repealed by SL 1992, ch 80, §§ 22 to 28
- 10-5-15 · Appeal from county commissioners on decision as to place of…
- 10-5-16 · Appeal from secretary of revenue on decision as to place of…
- 10-5-17 · Time of appeal from secretary--Transcript--Hearing de novo…
- 10-5-18 · Improvements on leased sites owned by municipality subject to…