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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 18A - Property Tax Refund For Aged And Disabled Persons
§ 10-18A-13 Hearing on denial of claim--Time for demand.
Universal Citation: SD Codified L § 10-18A-13 (2017)
10-18A-13. Hearing on denial of claim--Time for demand. Any person aggrieved by the denial by the secretary of revenue in whole or in part of reduction claimed under this chapter, may within thirty days after receiving notice of such denial, demand and shall be entitled to a hearing, upon notice, before the secretary on the question.
Source: SL 1976, ch 92, § 8; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011.
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