All appeals pursuant to § 10-38-30 shall be considered de novo by the sixth judicial circuit court in Hughes County.
S.D. Codified Laws § 10-38-31
De novo appeals of centrally assessed property
Applied in 1 court decision — leading case Fall River County v. South Dakota Department of Revenue (1996)
Most recently applied in Fall River County v. South Dakota Department of Revenue (August 1996)
Source: SL 1993, ch 92, § 3.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.