South Dakota Statutes
§ 10-4-16 — Examination, recommendations, and determination of application for tax
The county director of equalization shall examine and review applications under § 10-4-15 and shall recommend a taxable status or an exempt status for all or any part of such property at the annual meeting of the county board of equalization. The county board of equalization shall make a determination as to the status of such property.
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South Dakota § 10-4-16 (Examination, recommendations, and determination of application for tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Wings as Eagles Ministries, Inc. v. Oglala Lakota County
955 N.W.2d 398 (South Dakota Supreme Court, 2021)
Legislative History
SDC 1939, § 57.0311 as added by SL 1967, ch 316.
Nearby Sections
15
§ 10-1-1.1
, 10-1-2§ 10-1-13
General functions of secretary.§ 10-1-13.1
Interstate agreements for administration of excise and income taxes--Exchange of information.§ 10-1-15
General supervision of assessment of property for taxation--Forms--Classification of property.§ 10-1-16
Advice and direction to directors of equalization and boards--Instructional meetings of directors.§ 10-1-16.1
Standard real estate appraisal manual.