Section 10-11-42.1 - Powers of secretary of revenue and regulation--De novo appeals. - South Dakota Statutes

10-11-42.1. Powers of secretary of revenue and regulation--De novo appeals. The secretary of revenue and regulation shall adopt an equalization factor for centrally assessed property pursuant to § 10-6-34.1, and the secretary of revenue and regulation may invalidate acts taken by local or county boards of equalization for which there is no legislative authority.
Appeals to the Office of Hearing Examiners shall be heard de novo and conducted as contested cases under chapter 1-26. A decision of the Office of Hearing Examiners shall be final without further agency action.

Source: SL 1993, ch 86, § 28; SL 1994, ch 73, § 15; SL 2003, ch 272, § 82.