South Dakota Codified Laws 10-4-18. Appeal from county board determination that property is taxable
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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.
Terms Used In South Dakota Codified Laws 10-4-18
- 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.
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316.