South Dakota Codified Laws 10-9-15. Payment under protest and appeal to board of equalization
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Nothing in this chapter shall be construed to prevent the payment under protest of any tax hereunder assessed and appeal to the appropriate board of equalization in the manner provided by law at the next annual meeting of said board.
Terms Used In South Dakota Codified Laws 10-9-15
- 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 1961, ch 450, § 9.