When an applicant under § 10-4-15 is denied a tax-exempt status on all or any part of such property by the board, the applicant shall have the right to appeal in the same manner and under the same procedure as provided by law from any other actions of the county board of equalization.
S.D. Codified Laws § 10-4-18
Appeal from county board determination that property is taxable
Applied in 2 court decisions — leading case Associated School Boards of South Dakota, Inc. v. Hughes County (2002)
Most recently applied in Wings as Eagles Ministries, Inc. v. Oglala Lakota County (February 2021)
Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.