Section 10-13-37.3 - Application of factor pending appeal. - South Dakota Statutes

10-13-37.3. Application of factor pending appeal. Any appeal made pursuant to § 10-13-37.2 does not prevent the application of the factor calculated by the secretary of revenue and regulation pursuant to § 10-13-37.1 pending exhaustion of all appeal rights of the parties to the appeal. If the factor calculated by the secretary of revenue and regulation is revised on appeal, appropriate relief shall be provided for that class of property affected in the next budget cycle following the final decision of such appeal.

Source: SL 2000, ch 52, § 2; SL 2003, ch 272, § 82.