South Dakota § 10-4-15 Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.

South Dakota Statutes

§ 10-4-15 — Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.

South Dakota § 10-4-15

Title 10TAXATION

Ch. 10-2PROPERTY SUBJECT TO TAXATION

This text of South Dakota § 10-4-15 (Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.) 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 § 10-4-15 (2026).

Text

Any person, organization, corporation, or association claiming a property tax exemption status for any property under §§ 10-4-8.1 to 10-4-14 , inclusive, § 10-4-39 , or as may otherwise be provided by law, shall apply for such exemption to the county director of equalization on forms prescribed by the secretary of revenue prior to November first of the tax year.

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Legislative History

SDC 1939, § 57.0311 as added by SL 1967, ch 316; SL 1986, ch 83, § 9; SL 1991, ch 80; SL 1994, ch 74, § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 36, § 2; SL 2006, ch 37, § 2; SL 2011, ch 1 (Ex. Ord.