Section 10-13-37.2 - Appeal of valuation decision. - South Dakota Statutes

10-13-37.2. Appeal of valuation decision. Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the decision of the secretary of revenue and regulation in calculating a factor for agricultural and nonagricultural valuations pursuant to § 10-13-37.1. The appeal may be made to the office of hearing examiners or the circuit court in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization.

Source: SL 2000, ch 52, § 1; SL 2003, ch 272, § 82.