All appeals pursuant to § 10-38-30 shall be considered de novo by the sixth judicial circuit court in Hughes County. Source: SL 1993, ch 92 , § 3.
SDCL § 10-38-31 — under ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS.
SDCL § 10-38-31
All appeals pursuant to § 10-38-30 shall be considered de novo by the sixth judicial circuit court in Hughes County. Source: SL 1993, ch 92 , § 3.