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

South Dakota Statutes

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

South Dakota § 1-19A-22

Title 1STATE AFFAIRS AND GOVERNMENT

Ch. 1-19PRESERVATION OF HISTORIC SITES

This text of South Dakota § 1-19A-22 (Cancellation of tax moratorium.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 1-19A-22 (2026).

Text

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.