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2017 South Dakota Codified Laws
Title 10 - TAXATION
Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers
§ 10-38-32 Perfection of appeals of centrally assessed property.
Universal Citation: SD Codified L § 10-38-32 (2017)
10-38-32. Perfection of appeals of centrally assessed property. 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.
Source: SL 1993, ch 92, § 4; SL 1994, ch 73, § 43.
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