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South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-11-27

Complaint to local board required before consideration by county board

Official textsdlegislature.gov

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.

Last amended: Source: SDC 1939, § 57.0409; SL 2002, ch 51 , § 5.

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In this chapter (40 sections)
  1. 10-11-7 · Entry of omitted taxes on duplicate tax list--Collection
  2. 10-11-8 · Power of state department to direct addition of omitted…
  3. 10-11-9 · Change of assessment roll or tax list to correct error in…
  4. 10-11-10 · Change of tax lists to correct error in computation or…
  5. 10-11-11 · Change of assessment and tax lists to add omitted property…
  6. 10-11-12 · Form of amendments to tax lists
  7. 10-11-13 · Composition of local boards of equalization--Time and place…
  8. 10-11-14 · Quorum of a local board of equalization--Adjournment from…
  9. 10-11-15 · Clerk of local equalization board--Minutes--Form of…
  10. 10-11-16 · Appeal to local board of equalization--Notice of appeal
  11. 10-11-17 · 10-11-17. Repealed by SL 1993, ch 86, § 9
  12. 10-11-18 · 10-11-18. Repealed by SL 1992, ch 80, § 108
  13. 10-11-19 · Addition of omitted property by local board--Procedure for…
  14. 10-11-20 · Notice to taxpayer before increase in assessment by local…
  15. 10-11-21 · Delivery of equalized assessment roll to director of…
  16. 10-11-22 · Right of appeal from local board to county board of…
  17. 10-11-23 · Method of appeal to county board
  18. 10-11-24 · 10-11-24. Repealed by SL 1993, ch 86, § 14
  19. 10-11-25 · Composition of county board of equalization--Oath of…
  20. 10-11-26 · Powers of county board of equalization--De novo appeals
  21. 10-11-27 · Complaint to local board required before consideration by…
  22. 10-11-28 · 10-11-28. Repealed by SL 1993, ch 86, § 18
  23. 10-11-29 · Addition of omitted property by county board--Procedure for…
  24. 10-11-30 · 10-11-30. Repealed by SL 1993, ch 86, § 20
  25. 10-11-31 · Changes in real property assessments not to create…
  26. 10-11-32 · 10-11-32, 10-11-33. Repealed by SL 1993, ch 86, §§ 21, 22
  27. 10-11-34 · Increase in individual assessment--Advance notice required
  28. 10-11-35 · 10-11-35. Repealed by SL 1993, ch 86, § 24
  29. 10-11-36 · 10-11-36, 10-11-37. Repealed by SL 1992, ch 80, §§ 114, 115
  30. 10-11-38 · 10-11-38, 10-11-39. Repealed by SL 1982, ch 28, §§ 26, 27
  31. 10-11-40 · Record of county board proceedings maintained by…
  32. 10-11-41 · Correction of assessment lists to show changes by county…
  33. 10-11-42 · Appeal from county board to Office of Hearing…
  34. 10-11-43 · Appeal from Office of Hearing Examiners to circuit court
  35. 10-11-44 · Appeal from county board of equalization to circuit court
  36. 10-11-45 · Docketing and hearing of appeals to circuit court--Combining…
  37. 10-11-46 · 10-11-46. Repealed by SL 1994, ch 73, § 19
  38. 10-11-47 · Assessments within equalization jurisdiction of secretary of…
  39. 10-11-48 · Percentage changes by secretary of revenue in real property…
  40. 10-11-49 · 10-11-49. Repealed by SL 1992, ch 80, § 117
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