10-11-27. Complaint to local board required before consideration by county board.
45 words·~1 min read·
/sd/title-10/chapter-10-11/10-11-27·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.