South Dakota Codified Laws 10-38-32. Perfection of appeals of centrally assessed property
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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.
Terms Used In South Dakota Codified Laws 10-38-32
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
Source: SL 1993, ch 92, § 4; SL 1994, ch 73, § 43.