South Dakota Statutes
§ 10-4-18 — Appeal from county board determination that property is taxable.
South Dakota § 10-4-18
This text of South Dakota § 10-4-18 (Appeal from county board determination that property is taxable.) 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 § 10-4-18 (2026).
Text
When an applicant under § 10-4-15 is denied a tax - exempt status on all or any part of such property by the board, the applicant shall have the right to appeal in the same manner and under the same procedure as provided by law from any other actions of the county board of equalization.
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Related
Associated School Boards of South Dakota, Inc. v. Hughes County
2002 SD 41 (South Dakota Supreme Court, 2002)
Wings as Eagles Ministries, Inc. v. Oglala Lakota County
955 N.W.2d 398 (South Dakota Supreme Court, 2021)
Legislative History
SDC 1939, § 57.0311 as added by SL 1967, ch 316.
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 § 10-4-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-18.