South Dakota Statutes

§ 10-11-44 — Appeal from county board of equalization to circuit court.

South Dakota·Title 10 TAXATION·Ch. 10-10A EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
Any person, firm, limited liability company, corporation, taxing district, governmental subdivision, or agency interested as described in § 10-11-42 may appeal from a decision of the county board of equalization to the circuit court in and for such county. Such appeal shall be filed within thirty days of the published notice required by § 10-11-26.1 or the written notice that has been served of the decision by the county board of equalization, whichever occurred last. The appeal shall be filed in the same manner and upon the same conditions and terms as other appeals may be taken from decisions of a board of county commissioners.

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South Dakota § 10-11-44 (Appeal from county board of equalization to circuit court.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Lick v. Dahl
285 N.W.2d 594 (South Dakota Supreme Court, 1979)
29 case citations
Clarkson and Co. v. Harding County
1998 SD 74 (South Dakota Supreme Court, 1998)
7 case citations

Legislative History

SL 1907, ch 124; SL 1909, ch 193; RC 1919, § 6727; SDC 1939, § 57.0411; SL 1957, ch 461, § 1; SL 1994, ch 351, § 14; SL 1995, ch 56, § 1; SL 2005, ch 59, § 2.

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