South Dakota Code § 10-11-65

Appeal from assessment to sales ratio studies
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Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the assessment to sales ratio studies prepared by the Department of Revenue pursuant to §
10-11-55
to the Office of Hearing Examiners in the manner prescribed in chapter
10-11
for taking appeals from decisions of the county board of equalization.

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