GroundRules
SDCL § 10-11-43: Appeal from Office of Hearing Examiners to circuit court.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
An appeal from the Office of Hearing Examiners to circuit court may be taken by the parties to the appeal and intervenors before the Office of Hearing Examiners. The appeal shall be taken and conducted pursuant to the provisions of chapter 1-26.
The venue of the appeal shall be in the circuit court for the county in which the property subject to the appeal is situated.
Collected 2026-09-03T15:18:56Z. Source file · JSON