{"data":{"id":"us-sd/sdcl-10-38-32","jurisdiction":"us-sd","citation":"SDCL § 10-38-32","heading":"Perfection of appeals of centrally assessed property.","body":"Any appeal to the sixth judicial circuit pursuant to § 10-38-30 shall be perfected by the filing of a notice of appeal in the Office of the Clerk of Courts of Hughes County on or before the first Monday in October of the subject tax year.","path":["TITLE 10. TAXATION","CHAPTER 10-38. ADMINISTRATION OF TAXES AND ASSESSMENTS ON UTILITIES AND CARRIERS"],"source_url":"https://sdlegislature.gov/Statutes/10-38-32","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"b250d7b88ccddced9b4852bf0120306f5133597092149c0405a3699fca50f184","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-38-31","next":"us-sd/sdcl-10-38-33"},"notice":"GroundRules: Original legal text. Not legal advice."}