10-11-26. Powers of county board of equalization--De novo appeals.
A county board of equalization has all the power and authority of a local board of equalization in all unorganized territories. A county board of equalization may:
(1)Correct clerical errors of the assessment roll;
(2)Hear appeals from individuals regarding aggregate assessments, classification, and equalization; and
(3)Equalize between taxing districts and between classes of property. The board shall raise or lower, if necessary, each class of property on a percentage basis covering the class as a whole within the assessment district.
Appeals to the county board of equalization shall be heard de novo.
Source: SL 1897, ch 28, §41; SL 1901, ch 52, §1; RPolC 1903, §2107; RC 1919, §6732; SDC 1939, §57.0409; SL 1992, ch 80, §110; SL 1993, ch 86, §16; SL 1994, ch 74, §6; SL 2021, ch 43, § 13.