Home/South Dakota/Statutes/Title 10: TAXATION/Ch. 10-10A: EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS/§ 10-11-44
South Dakota Statutes

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

South Dakota § 10-11-44
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-10AEQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS

This text of South Dakota § 10-11-44 (Appeal from county board of equalization to circuit court.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
S.D. Codified Laws § 10-11-44 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Lick v. Dahl
285 N.W.2d 594 (South Dakota Supreme Court, 1979)
29 case citations
In Re the Appeal From the Refusal of the State Board of Equalization to Hear the Appeal of the Lake Poinsett Area Development Ass'n
330 N.W.2d 754 (South Dakota Supreme Court, 1983)
14 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.

Nearby Sections

15
§ 10-1-1
Department created--Seal of department.
§ 10-1-1.1
, 10-1-2
§ 10-1-10
Attorney general to assist department--Prosecution of actions.
§ 10-1-11
Assistant attorney general for Department of Revenue.
§ 10-1-12
State's attorneys to assist in prosecutions.
§ 10-1-13
General functions of secretary.
§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.
§ 10-1-14
Licensing powers with respect to alcoholic beverages.
§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.
§ 10-1-15.1
State contracts for tax collection and reporting.
§ 10-1-15.2
Employment of collection agencies or attorneys to collect delinquent accounts.
§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.
§ 10-1-16.1
Standard real estate appraisal manual.
§ 10-1-17
Tax assessment and collection reports required of local officers.
§ 10-1-18
Investigation of assessment and equalization work--Visits to counties.
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
South Dakota § 10-11-44, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-11-44.