<html xmlns="http://www.w3.org/1999/xhtml" lang="en-US"><head><meta charset="UTF-8"><meta http-equiv='content-language' content='en-us'/><title>SDLRC - Codified Law 10-11-42.1 - Powers of secretary of revenue--De novo appeals.</title><meta name="Generator" content="PowerTools for Open XML"><style>span { white-space: pre-wrap; } p.s2084020Normal { text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084020SENU { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084020CL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } p.s2084020Normal-000000 { text-indent: 0.50in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084020DefaultParagraphFont { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } p.s2084020Normal-000001 { text-indent: 0.25in; text-align: justify; font-family: 'Times New Roman', 'serif'; font-size: 12pt; line-height: 108%; margin-top: 0; margin-left: 0; margin-right: 0; margin-bottom: .001pt; } span.s2084020000002 { font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } span.s2084020SCL { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: bold; margin: 0; padding: 0; } span.s2084020SCL-000003 { font-family: 'Times New Roman', 'serif'; font-size: 12pt; font-style: normal; font-weight: normal; margin: 0; padding: 0; } body { text-decoration-skip-ink: none; } </style><meta name="viewport" content="width=device-width, initial-scale=1"><meta name="twitter:card" content="summary"><meta property="og:title" content="SD 10-11-42.1 - Powers of secretary of revenue--De novo appeals."><meta property="og:description" content="SDLRC Codified Law 10-11-42.1 - Powers of secretary of revenue--De novo appeals."><meta property="og:type" content="website"><meta property="og:url" content="https://sdlegislature.gov/Statutes?Statute=10-11-42.1"><meta property="og:image" content="https://lawmakerdocuments.blob.core.usgovcloudapi.net/photos/logoshape.webp"><meta property="og:site_name" content="South Dakota Legislature"></head><body><div><p dir="ltr" class="s2084020Normal"><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-11-42.1" rel="noopener"><span class="s2084020SENU">10-11-42.1</span></a><span xml:space="preserve" class="s2084020SENU">. </span><span class="s2084020CL">Powers of secretary of revenue--De novo appeals.</span></p><p dir="ltr" class="s2084020Normal-000000"><span xml:space="preserve" class="s2084020DefaultParagraphFont">The secretary of revenue shall adopt an equalization factor for centrally assessed property pursuant to § </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=10-6-136" rel="noopener"><span class="s2084020DefaultParagraphFont">10-6-136</span></a><span class="s2084020DefaultParagraphFont">, and the secretary of revenue may invalidate acts taken by local or county boards of equalization for which there is no legislative authority.</span></p><p dir="ltr" class="s2084020Normal-000001"><span xml:space="preserve" class="s2084020DefaultParagraphFont">Appeals to the Office of Hearing Examiners shall be heard de novo and conducted as contested cases under chapter </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=1-26" rel="noopener"><span class="s2084020DefaultParagraphFont">1-26</span></a><span class="s2084020DefaultParagraphFont">. A decision of the Office of Hearing Examiners shall be final without further agency action.</span></p><p dir="ltr" class="s2084020Normal"><span xml:space="preserve" class="s2084020000002"> </span></p><p dir="ltr" class="s2084020Normal"><span class="s2084020SCL">Source:</span><span xml:space="preserve" class="s2084020SCL-000003"> SL 1993, ch 86, § 28; SL 1994, ch 73, § 15; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. </span><a href="https://sdlegislature.gov/Statutes/Codified_Laws/DisplayStatute.aspx?Type=Statute&amp;Statute=11-1" rel="noopener"><span class="s2084020SCL-000003">11-1</span></a><span class="s2084020SCL-000003">), § 161, eff. Apr. 12, 2011; SL 2021, ch 44, § 44.</span></p></div></body></html>