June 28, 1993

Randy S. Bingner
Clark County State's Attorney
P.O. Box 296
Clark, SD 57225-0296

OFFICIAL OPINION NO. 93-02

Interpretation of SDCL 10-11-27

Dear Mr. Bingner:

You have requested an official opinion regarding the following factual situation:

FACTS:

A real property taxpayer resides in Township B. He has property that is located in Township A. Townships A and B are in the same county and in the same school district.

The taxpayer did not complain concerning the property assessment to the township board of Township A at the time that board was sitting as a local board of equalization. He is now seeking to present his complaint to the county board in the first instance. It is the opinion of our director of equalization, based upon her reading of SDCL 10-11-27, that he may not do that.

Based upon the foregoing factual situation, you have asked the following question:

QUESTION:

May a taxpayer present his property assessment complaint directly to the county board of equalization when the complaint has not been first presented to a local board of equalization and the property owner is not a resident of the local board of equalization territory?

IN RE QUESTION:

The question you have raised focuses on SDCL 10-11-27, which reads in full as follows:

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 of the taxing district may be heard without such original complaint.

If a township within a county is organized, the township is vested with the powers of a local board of equalization. SDCL 10-11-13. Clearly, the intent of SDCL 10-11-27 is to have complaints first heard by the local boards of equalization before they progress to the county board of equalization. The exception is for "a nonresident of the taxing district."

It is my opinion that the phrase "taxing district" refers to a district that has a local board of equalization pursuant to SDCL 10-11-13; such would appear to be its "ordinary" meaning. See SDCL 2-14-1. Therefore, a property owner who is a resident of a township, incorporated town, or city must present his or her assessment complaints to that local board of equalization regarding property within that township, incorporated town, or city prior to taking any appeal to the county board of equalization.

Under the facts you have presented, the property owner is a resident of one township and has property in another township. It is my opinion that the property owner need not appeal to the board of the township in which he is not a resident regarding property within that township. The answer to your question is "yes."

To summarize, a property owner who is a resident of a township, incorporated town, or city that has a local board of equalization must take an appeal regarding property within that township, incorporated town, or city to the local board of equalization prior to appealing to the county board of equalization. Failure to appeal to a local board of equalization in those cases prohibits an appeal to the county board of equalization. A nonresident, however, may appeal his or her assessment directly to the county board of equalization.

MB:DDW:do