10-6-147. Petition for reversal of director's decision--Notice and hearing.Any person whose improvements are added to the tax roll pursuant to §§10-6-145 to 10-6-147, inclusive, but feels that the improvements were not added to the property tax roll in the year the improvements should have been added because of poor assessment practices, may petition the circuit court where the real property is located for a reversal of the director's decision. The court shall hold a hearing on the petition and shall determine if poor assessment practice was the reason the improvements were not added to the tax roll in the year the improvements should have been added. The court shall provide reasonable notice of the hearing to the director and the owner of the real property. The director and the owner of the real property shall be given opportunity to present evidence and be represented by counsel. Source: SL 1989, ch 85, §1B; SDCL §10-6-36.3; SL 2021, ch 44, §§33, 44.
South Dakota Legal Code