{"data":{"id":"us-sd/sdcl-10-5-15","jurisdiction":"us-sd","citation":"SDCL § 10-5-15","heading":"Appeal from county commissioners on decision as to place of assessment.","body":"Any taxpayer may appeal to the secretary of revenue from any action taken by the board of county commissioners within thirty days from the date of such action.","path":["TITLE 10. TAXATION","CHAPTER 10-5. SITUS OF PROPERTY FOR TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-5-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"a29563e554b1774890106253c17ea17af26a83c86a5b14a06726d53e0a4d474e","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-5-8","next":"us-sd/sdcl-10-5-16"},"notice":"GroundRules: Original legal text. Not legal advice."}