SDCL § 10-11-26: Powers of county board of equalization--De novo appeals.

A county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county board of equalization may:

(1) Correct clerical errors of the assessment roll;

(2) Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and

(3) Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.

Appeals to the county board of equalization shall be heard de novo.