Section 10-11-27 - Complaint to local board required before consideration by county board.
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.
Source: SDC 1939, § 57.0409; SL 2002, ch 51, § 5.