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. 10-11-28. Repealed by SL 1993, ch 86 , § 18.