Any appeal to the sixth judicial circuit pursuant to § 10-38-30 shall be perfected by the filing of a notice of appeal in the Office of the Clerk of Courts of Hughes County on or before the first Monday in October of the subject tax year. Source: SL 1993, ch 92 , § 4; SL 1994, ch 73 , § 43.
Perfection of appeals of centrally assessed property
SDCL § 10-38-32 — under ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS.
SDCL § 10-38-32