South Dakota Statutes

§ 10-4-20 — Permanent record and annual report of tax-exempt property.

South Dakota·Title 10 TAXATION·Ch. 10-2 PROPERTY SUBJECT TO TAXATION
The county director of equalization shall maintain a separate permanent record of the tax-exempt property in his county and a report of such tax-exempt property shall be made to the secretary of revenue. The secretary of revenue shall prescribe the forms and the method of making reports.

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South Dakota § 10-4-20 (Permanent record and annual report of tax-exempt property.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

SDC 1939, § 57.0311 as added by SL 1967, ch 316; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord.

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