Tidball v. Miller

This is an appeal from the Board of Equalization of Ziebach county. The circuit court dismissed the appeal and Tidball has appealed to this court. Here the decision of the circuit court was reversed. Tidball v. Miller, 71 S. D. 442, 25 N. W.2d 554. Then the respondent filed a petition for rehearing, which was granted.

The right of appeal from the Board of Equalization is provided by SDC 57.0411. The time for appeal is limited by SDC 12.0619 which provides: “Such appeal shall be taken within twenty days after the publication of the" decision of the board * * The question in this case is whether…