South Dakota § 1-19A-22 Cancellation of tax moratorium.

South Dakota Statutes

§ 1-19A-22 — Cancellation of tax moratorium.

South Dakota·Title 1 STATE AFFAIRS AND GOVERNMENT·Ch. 1-19 PRESERVATION OF HISTORIC SITES

If the State Historical Society Board of Trustees determines that the owner of any property given a tax moratorium pursuant to § 1-19A-20 has failed to maintain such property, the board may, after a public hearing, cancel the tax moratorium on such property. If the board cancels a tax moratorium pursuant to this section, the board shall notify the director of equalization and the treasurer of the county where such property is located of such cancellation.

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If the State Historical Society Board of Trustees determines that the owner of any property given a tax moratorium pursuant to § 1-19A-20 has failed to maintain such property, the board may, after a public hearing, cancel the tax moratorium on such property. If the board cancels a tax moratorium pursuant to this section, the board shall notify the director of equalization and the treasurer of the county where such property is located of such cancellation.

South Dakota § 1-19A-22 (Cancellation of tax moratorium.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.