S.D. Codified Laws § 10-11-27
Current with legislation signed by the governor on or before 3/6/2024
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.
SDCL 10-11-27