S.D. Codified Laws § 10-4-18
Current with legislation signed by the governor on or before 3/6/2024
When an applicant under § 10-4-15 is denied a tax-exempt status on all or any part of such property by the board, the applicant shall have the right to appeal in the same manner and under the same procedure as provided by law from any other actions of the county board of equalization.
SDCL 10-4-18