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99 chapters · 1,878 sections in this title.
SDCL § 10-5-1 Real estate assessed where situated
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Real estate, unless otherwise provided by law, shall be assessed in the taxing district and by the director of equalization of the subdivision in which it is situated. Source: SDC 1939, § 57.0323; SL 1989, ch 82 , § 41.
SDCL § 10-5-15 Appeal from county commissioners on decision as to place of assessment
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Any taxpayer may appeal to the secretary of revenue from any action taken by the board of county commissioners within thirty days from the date of such action. Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12,…
SDCL § 10-5-16 Appeal from secretary of revenue on decision as to place of taxation--Appeal bond
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An appeal from any decision of the secretary of revenue under the provisions of § 10-5-15 may be taken by the person aggrieved to the circuit court in and for the county designated by the secretary of revenue as the proper county for assessing the property in question, upon filin…
SDCL § 10-5-17 Time of appeal from secretary--Transcript--Hearing de novo and judgment
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An appeal under § 10-5-16 shall be taken within thirty days after the decision of the secretary of revenue by serving written notice on him; and the secretary of revenue shall, upon the filing of the bond, make out a transcript relating to the matter of his decision thereon and s…
