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.