South Dakota Codified Laws 10-18-12. Appeal from county commissioners to circuit court
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The same right of appeal to the circuit court from the decision of the board of county commissioners, compromising, abating, or refunding any tax, shall exist and be governed by the rules of procedure as appeals from decisions of such board in other matters, the right to proceed under the provisions of this code relating to actions to recover taxes paid, under protest, not being qualified or limited by this chapter.
Terms Used In South Dakota Codified Laws 10-18-12
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Source: SL 1917, ch 130, § 8; RC 1919, § 6819; SDC 1939, § 57.0807.