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.
S.D. Codified Laws § 10-11-27
Complaint to local board required before consideration by county board
Applied in 1 court decision — leading case Stehly v. Davison County (2011)
Most recently applied in Stehly v. Davison County (August 2011)
Source: SDC 1939, § 57.0409; SL 2002, ch 51, § 5.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.