Powers of secretary of revenue--De novo appeals
Applied in 4 court decisions — leading case West Two Rivers Ranch v. Pennington County (1996)
Most recently applied in Smith v. TRIPP COUNTY (April 2009)
Source: SL 1993, ch 86, § 28; SL 1994, ch 73, § 15; SL 2003, ch 272 (Ex
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
The secretary of revenue shall adopt an equalization factor for centrally assessed property pursuant to § 10-6-136, and the secretary of revenue may invalidate acts taken by local or county boards of equalization for which there is no legislative authority.
Appeals to the Office of Hearing Examiners shall be heard de novo and conducted as contested cases under chapter 1-26. A decision of the Office of Hearing Examiners shall be final without further agency action.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.