10-11-22. Right of appeal from local board to county board of equalization.
Any property owner or taxpayer feeling aggrieved may appeal from the decision of any local board of equalization to the board of equalization of the county in which the municipality or township is situated.
Source: SDC 1939, §57.0404; SL 1992, ch 60, §2; SL 1993, ch 86, §12; SL 2002, ch 51, §3.