South Dakota § 1-19B-25 Notice to director of equalization of designation of historic property--Consideration in appraisal.

South Dakota Statutes

§ 1-19B-25 — Notice to director of equalization of designation of historic property--Consideration in appraisal.

South Dakota § 1-19B-25

Title 1STATE AFFAIRS AND GOVERNMENT

Ch. 1-19BCOUNTY AND MUNICIPAL HISTORIC PRESERVATION ACTIVITIES

This text of South Dakota § 1-19B-25 (Notice to director of equalization of designation of historic property--Consideration in appraisal.) 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 § 1-19B-25 (2026).

Text

Upon the adoption of an ordinance designating an historic property pursuant to § 1-19B-20 or if the property is designated an historic property by the Department of Interior or the national park service, the local historic preservation commission shall give notice of such designation to the director of equalization of the county in which the property is located. The designation and any recorded restrictions upon the property limiting its use for preservation purposes shall be considered by the director of equalization in appraising it for tax purposes.

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Upon the adoption of an ordinance designating an historic property pursuant to § 1-19B-20 or if the property is designated an historic property by the Department of Interior or the national park service, the local historic preservation commission shall give notice of such designation to the director of equalization of the county in which the property is located. The designation and any recorded restrictions upon the property limiting its use for preservation purposes shall be considered by the director of equalization in appraising it for tax purposes.