{"data":{"id":"us-sd/sdcl-10-11-65","jurisdiction":"us-sd","citation":"SDCL § 10-11-65","heading":"Appeal from assessment to sales ratio studies.","body":"Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the assessment to sales ratio studies prepared by the Department of Revenue pursuant to § 10-11-55 to the Office of Hearing Examiners in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization.","path":["TITLE 10. TAXATION","CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-11-65","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"5cd48bb58254a3240910f66ac82b00be9cae0857192500ab321069186a8f9567","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-11-64","next":"us-sd/sdcl-10-11-66"},"notice":"GroundRules: Original legal text. Not legal advice."}