South Dakota Statutes
§ 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.
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South Dakota § 10-11-27 (Complaint to local board required before consideration by county board.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Stehly v. Davison County
2011 S.D. 49 (South Dakota Supreme Court, 2011)
Legislative History
SDC 1939, § 57.0409; SL 2002, ch 51, § 5.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.