§ 10-11-27 Complaint to local board required before consideration by county board.

SD Codified L § 10-11-27 (2019) (N/A)
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10-11-27. Complaint to local board required before consideration by county board. No complaint concerning property assessed in any district having a local board of equalization shall be considered unless it has first been made to such local board, except a nonresident owner or nonresident taxpayer of the taxing district may be heard without such original complaint.

Source: SDC 1939, § 57.0409; SL 2002, ch 51, § 5.