Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 4 - PROPERTY SUBJECT TO TAXATION
Section 10-4-16 - Examination, recommendations, and determination of application for tax-exempt status

S.D. Codified Laws § 10-4-16

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Current through the 2024 Legislative Session
Section 10-4-16 - Examination, recommendations, and determination of application for tax-exempt status

The county director of equalization shall examine and review applications under § 10-4-15 and shall recommend a taxable status or an exempt status for all or any part of such property at the annual meeting of the county board of equalization. The county board of equalization shall make a determination as to the status of such property.

SDCL 10-4-16

SDC 1939, § 57.0311 as added by SL 1967, ch 316.