South Dakota Statutes
§ 10-38-31 — De novo appeals of centrally assessed property.
South Dakota § 10-38-31
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
This text of South Dakota § 10-38-31 (De novo appeals of centrally assessed property.) 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 § 10-38-31 (2026).
Text
All appeals pursuant to § 10-38-30 shall be considered de novo by the sixth judicial circuit court in Hughes County.
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Related
Fall River County v. South Dakota Department of Revenue
1996 SD 106 (South Dakota Supreme Court, 1996)
Legislative History
SL 1993, ch 92, § 3.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 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.Cite This Page — Counsel Stack
Bluebook (online)
South Dakota § 10-38-31, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-31.