Statutes > South Dakota Statutes > Title 10 - TAXATION > Chapter 38 - Administration Of Taxes And Assessments On Utilities And Carriers > Section 10-38-31 - De novo appeals of centrally assessed property.

Section 10-38-31 - De novo appeals of centrally assessed property.

10-38-31. De novo appeals of centrally assessed property. All appeals pursuant to § 10-38-30 shall be considered de novo by the sixth judicial circuit court in Hughes County.

Source: SL 1993, ch 92, § 3.