2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 18 - Property Tax Abatement And Refunds
§ 10-18-8 Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court.
10-18-8. Hearing and decision by county commissioners on municipal refusal to concur--Appeal to circuit court. If the certificate of the municipality shows that it refuses concurrence, the board of county commissioners shall cause notice of not less than ten days of a time and place for hearing the controversy to be served upon the municipality and the applicant, at which time and place the municipality and the applicant may be heard and the board of county commissioners shall thereupon decide the matter of granting the application in whole or in part and from which decision, either the applicant or the municipality may appeal to the circuit court in the same form, manner, and time as other appeals are taken from decisions of the board of county commissioners.
Source: SDC 1939, ยง 57.0806.
