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.
S.D. Codified Laws § 10-38-32
Perfection of appeals of centrally assessed property
Source: SL 1993, ch 92, § 4; SL 1994, ch 73, § 43.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.