Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers > Section 10-38-32 - Perfection of appeals of centrally assessed property.

Section 10-38-32 - Perfection of appeals of centrally assessed property.

10-38-32. Perfection of appeals of centrally assessed property. Any appeal to the sixth judicial circuit pursuant to § 10-38-30 shall be perfected by the filing of a notice of appeal in the Office of the Clerk of Courts of Hughes County on or before the first Monday in October of the subject tax year.

Source: SL 1993, ch 92, § 4; SL 1994, ch 73, § 43.