{"data":{"id":"us-sd/sdcl-10-13-37.2","jurisdiction":"us-sd","citation":"SDCL § 10-13-37.2","heading":"Appeal of valuation decision.","body":"Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the decision of the secretary of revenue in calculating a factor for agricultural and nonagricultural valuations pursuant to § 10-13-37.1. The appeal may be made to the office of hearing examiners or the circuit court in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization.","path":["TITLE 10. TAXATION","CHAPTER 10-13. PROPERTY TAX RELIEF"],"source_url":"https://sdlegislature.gov/Statutes/10-13-37.2","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"6765c5b476bfddd4ab0c496d93c8e688ad32f4150e73d0dc7d258c0e498969c5","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-13-37.1","next":"us-sd/sdcl-10-13-37.3"},"notice":"GroundRules: Original legal text. Not legal advice."}