South Dakota Codified Laws 10-11-27. Complaint to local board required before consideration by county board
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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.
Terms Used In South Dakota Codified Laws 10-11-27
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Source: SDC 1939, § 57.0409; SL 2002, ch 51, § 5.