10-3-35 Appeal by director to county board of equalization--Taxpayer's right to appeal to circuit ...
Appeal by director to county board of equalization--Taxpayer's right to appeal to
circuit court preserved--Stay of appeal to Office of Hearing Examiners.
The director of equalization
may appeal any decision of the local board of equalization to the county board of equalization. An
appeal from a decision of the local board shall be made and perfected by the filing of a notice with
the county auditor and mailing a copy of such notice to the property owners and to the clerk or
auditor, as the case may be, of the local board on or before the third Tuesday in April. Nothing in this
chapter affects the right of a taxpayer to appeal from the decision of the county board of equalization
to the circuit court. Such an appeal by a taxpayer to the circuit court shall preclude and stay any
appeal taken by the director of equalization to the Office of Hearing Examiners.
Source: SL 1957, ch 477, § 8 (7); SDC Supp 1960, § 57.03A08 (7); SL 1994, ch 73, § 8; SL 1996,
ch 66, § 2.