10-5-17. Time of appeal from secretary--Transcript--Hearing de novo and judgment.
An appeal under §10-5-16 shall be taken within thirty days after the decision of the secretary of revenue by serving written notice on him; and the secretary of revenue shall, upon the filing of the bond, make out a transcript relating to the matter of his decision thereon and shall transmit the same to the clerk of the circuit court. Such appeal shall be filed by the first day of the next term of the circuit court after the decision of the secretary of revenue and such cause shall stand for trial at such term. All appeals thus taken to the circuit court shall be docketed as other causes pending therein, and the same shall be heard and determined de novo, and the circuit court shall make its final judgment.
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.