South Dakota Statutes
§ 1-19A-23 — Ratification of previous moratoriums.
South Dakota § 1-19A-23
This text of South Dakota § 1-19A-23 (Ratification of previous moratoriums.) 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-23 (2026).
Text
All applications for tax moratoriums on properties properly placed on the State Register of Historic Places which were restored with federal restoration grant - in - aid assistance, or received assistance from the historic preservation loan fund, or have undergone privately funded restoration or rehabilitation, and were filed with and formally certified by the State Historical Society Board of Trustees prior to January 1, 1994, are hereby ratified as of the date of such filing. Nothing in this section shall affect any tax moratorium filed, reviewed, or granted prior to January 1, 1992.
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Legislative History
SL 1992, ch 6, § 5; SL 1994, ch 16, § 2.
Nearby Sections
15
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Bluebook (online)
South Dakota § 1-19A-23, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/1-19A-23.