Appeals from county equalization boards may be made by mail.
be amended to read as follows:
Any person feeling aggrieved by the decision of the county board of equalization
relative to the assessment of its property or any taxing district or governmental subdivision or
agency in which such property is located, feeling aggrieved by the decision of the county board
of equalization may appeal to the Office of Hearing Examiners. An appeal to the Office of Hearing
Examiners from a county board of equalization shall be perfected by
mailing or by
filing a notice
of appeal with the chief administrative law judge, Pierre, South Dakota, no later than the third
Friday in May.
If perfected by mailing, the postmark shall be conclusive evidence regarding the
timeliness of the appeal.
The chief administrative law judge shall file a copy of the notice with the
county director of equalization within ten days after receipt of notice of appeal. The county director
of equalization shall file notice of appeal to the appropriate clerk of the local board of equalization
prior to the hearing of the appeal by the Office of Hearing Examiners. The notice shall state
informally the substance of the decision appealed from and the grounds upon which appeal is
taken. The county board of equalization or any person pecuniarily interested in sustaining its
decision, as well as the appellant, may be heard in person or by attorney upon appeals to the Office
of Hearing Examiners. Nothing in this section prevents an appeal to the circuit court as provided
10-11-44, but an appeal to either tribunal excludes an appeal to the other.
Whereas, this Act is necessary for the support of the state government and its
existing public institutions, an emergency is hereby declared to exist, and this Act shall be in full
force and effect from and after its passage and approval.
Signed February 14, 1998.