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.