Any taxpayer may appeal to the secretary of revenue from any action taken by the board of county commissioners within thirty days from the date of such action.
S.D. Codified Laws § 10-5-15
Appeal from county commissioners on decision as to place of assessment
Source: SDC 1939, § 57.0329; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.