{"data":{"id":"us-sd/sdcl-10-4-18","jurisdiction":"us-sd","citation":"SDCL § 10-4-18","heading":"Appeal from county board determination that property is taxable.","body":"When an applicant under § 10-4-15 is denied a tax-exempt status on all or any part of such property by the board, the applicant shall have the right to appeal in the same manner and under the same procedure as provided by law from any other actions of the county board of equalization.","path":["TITLE 10. TAXATION","CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-4-18","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"1a5eb015f4ae0ae8226679c18165631d973ab2e095fe11b844a0927fb9e98688","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-4-17","next":"us-sd/sdcl-10-4-19"},"notice":"GroundRules: Original legal text. Not legal advice."}