10-6A-9. Denial of claim--Hearing before secretary of revenue--Appeals.
Any person aggrieved by the denial in whole or in part of relief claimed under the provisions of this chapter may, within thirty days after receiving notice of such denial by the county treasurer, demand and shall receive a hearing, upon notice, before the secretary on the question. The hearing shall be conducted and appeals allowed in the manner specified in chapter 1-26.
Source: SL 1980, ch 74, ยง9.
Structure South Dakota Codified Laws
Chapter 06A - Freeze On Assessments Of Dwellings Of Disabled And Senior Citizens
Section 10-6A-1 - Definition of terms.
Section 10-6A-3 - Ceiling on market value of dwelling--Exceptions--Value increased by index factor.
Section 10-6A-5 - Applications to include supporting documents.
Section 10-6A-6 - County treasurer to determine eligibility.
Section 10-6A-7 - Certification of eligibility and income by treasurer--Freeze of assessment.
Section 10-6A-7.1 - Records of values of frozen assessments.
Section 10-6A-9 - Denial of claim--Hearing before secretary of revenue--Appeals.
Section 10-6A-11 - Refund eligibility unaffected.
Section 10-6A-12 - False application for assessment freeze--Assessment--Lien--Three-year bar.