Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 05 - Situs Of Property For Taxation > Section 10-5-15 - Appeal from county commissioners on decision as to place of assessment.

Section 10-5-15 - Appeal from county commissioners on decision as to place of assessment.

10-5-15. Appeal from county commissioners on decision as to place of assessment. Any taxpayer may appeal to the secretary of revenue and regulation from any action taken by the board of county commissioners within thirty days from the date of such action.

Source: SDC 1939, § 57.0329; SL 2003, ch 272, § 82.