Tidball v. Miller

J. B. Tidball appealed to the circuit court of Ziebach County from certain action of the Board of Equalization of Ziebach County. The circuit court dismissed Mr. Tidball’s appeal upon the grounds that the appeal was not taken within the time provided by-law and he has now appealed to this court.

Ziebach County consists of unorganized territory and the County Board is authorized to raise and lower individual assessments as provided in SDC 57.0407. Under the provisions of SDC 57.0405 a county board of equalization consists of the county commissioners or a majority of them with the county…