Section 10-5-16 - Appeal from secretary of revenue and regulation on decision as to place of taxation--Appeal bond. - South Dakota Statutes

10-5-16. Appeal from secretary of revenue and regulation on decision as to place of taxation--Appeal bond. An appeal from any decision of the secretary of revenue and regulation under the provisions of § 10-5-15 may be taken by the person aggrieved to the circuit court in and for the county designated by the secretary of revenue and regulation as the proper county for assessing the property in question, upon filing a bond with sufficient penalty and one or more sureties to be approved by the secretary of revenue and regulation, conditioned that the appellant will prosecute his appeal without delay and pay all costs that he may be adjudged to pay in such court; such bond shall be executed to the county, and may be sued in the name of the county upon breach of any condition therein.

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