10-13-37.2. Appeal of valuation decision.
70 words·~1 min read·
/sd/title-10/chapter-10-13/10-13-37-2·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person, firm, corporation, public or private, taxing district, or state department interested, may appeal from the decision of the secretary of revenue in calculating a factor for agricultural and nonagricultural valuations pursuant to § 10-13-37.1 . The appeal may be made to the office of hearing examiners or the circuit court in the manner prescribed in chapter 10-11 for taking appeals from decisions of the county board of equalization.