Any party claiming to be aggrieved by the apportionment of the benefits or taxes or assessments may appeal in accordance with procedures established by state law for review of tax levies.

Terms Used In South Dakota Codified Laws 46A-18-52

  • 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 1984, ch 293, § 51.