{"data":{"id":"us-sd/sdcl-10-11-27","jurisdiction":"us-sd","citation":"SDCL § 10-11-27","heading":"Complaint to local board required before consideration by county board.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-11. EQUALIZATION, REVIEW AND CORRECTION OF ASSESSMENTS"],"source_url":"https://sdlegislature.gov/Statutes/10-11-27","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"68d39e81d8b569912a87dad25d6afae4e251b3b23188237865e03c9765519fb6","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-11-26.1","next":"us-sd/sdcl-10-11-28"},"notice":"GroundRules: Original legal text. Not legal advice."}