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State of South Dakota
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SEVENTY-SEVENTH
SESSION
LEGISLATIVE ASSEMBLY, 2002 |
| 339H0094 |
HOUSE BILL
NO.
1088
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Introduced by:
Representatives Hennies (Don), Brown (Jarvis), Elliott, Hargens, Hennies
(Thomas), Peterson (Jim), and Van Gerpen and Senator Staggers
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FOR AN ACT ENTITLED, An Act to
permit appeals to the board of county commissioners for
missing the deadline for filing a property assessment appeal.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 10-11 be amended by adding thereto a NEW SECTION to read as follows:
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF SOUTH DAKOTA:
Section 1. That chapter 10-11 be amended by adding thereto a NEW SECTION to read as follows:
Any person feeling aggrieved for missing the deadline to file an appeal pursuant to
§
10-11-
16 with the local board of equalization may file an appeal with the board of county
commissioners concerning the circumstances for missing the deadline. The board of county
commissioners may extend or the waive the deadline for filing the appeal with the local board
of equalization or permit the appeal to be heard directly by the board of county commissioners
if it is determined that there is good cause to grant the appeal. No appeal of this decision by the
board of county commissioners is permitted.
Section 2. That chapter 10-11 be amended by adding thereto a NEW SECTION to read as follows:
Section 2. That chapter 10-11 be amended by adding thereto a NEW SECTION to read as follows:
Any person feeling aggrieved for missing the deadline to file an appeal pursuant to
§
10-11-
67 with the consolidated board of equalization may file an appeal with the board of county commissioners concerning the circumstances for missing the deadline. The board of county commissioners may extend or the waive the deadline for filing the appeal with the consolidated board of equalization or permit the appeal to be heard directly by the board of county commissioners if it is determined that there is good cause to grant the appeal. No appeal of this decision by the board of county commissioners is permitted.
