10-5-16. Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.
An appeal from any decision of the secretary of revenue under the provisions of §10-5-15 may be taken by the person aggrieved to the circuit court in and for the county designated by the secretary of revenue as the proper county for assessing the property in question, upon filing a bond with sufficient penalty and one or more sureties to be approved by the secretary of revenue, conditioned that the appellant will prosecute his appeal without delay and pay all costs that he may be adjudged to pay in such court; such bond shall be executed to the county, and may be sued in the name of the county upon breach of any condition therein.
Source: SDC 1939, §57.0329; SL 2003, ch 272 (Ex. Ord. 03-1), §82; SL 2011, ch 1 (Ex. Ord. 11-1), §161, eff. Apr. 12, 2011.
Structure South Dakota Codified Laws
Chapter 05 - Situs Of Property For Taxation
Section 10-5-1 - Real estate assessed where situated.
Section 10-5-2 - Road, bridge, or railroad property assessed within county.
Section 10-5-5 - Merchants' and manufacturers' property assessed at place of business.
Section 10-5-15 - Appeal from county commissioners on decision as to place of assessment.
Section 10-5-16 - Appeal from secretary of revenue on decision as to place of taxation--Appeal bond.
Section 10-5-17 - Time of appeal from secretary--Transcript--Hearing de novo and judgment.