GroundRules
SDCL § 10-11-27: Complaint to local board required before consideration by county board.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON