South Dakota Statutes
§ 10-38-32 — Perfection of appeals of centrally assessed property.
South Dakota § 10-38-32
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-36AADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS
This text of South Dakota § 10-38-32 (Perfection of 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 § 10-38-32 (2026).
Text
Any appeal to the sixth judicial circuit pursuant to § 10-38-30 shall be perfected by the filing of a notice of appeal in the Office of the Clerk of Courts of Hughes County on or before the first Monday in October of the subject tax year.
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Legislative History
SL 1993, ch 92, § 4; SL 1994, ch 73, § 43.
Nearby Sections
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Bluebook (online)
South Dakota § 10-38-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-38-32.