South Dakota Statutes

§ 10-4-7 — Report of publicly owned property filed with secretary of revenue--Availability to county director.

South Dakota § 10-4-7
JurisdictionSouth Dakota
Title 10TAXATION
Ch. 10-2PROPERTY SUBJECT TO TAXATION

This text of South Dakota § 10-4-7 (Report of publicly owned property filed with secretary of revenue--Availability to county director.) 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 § 10-4-7 (2026).

Text

The state and all political subdivisions shall file a report with the secretary of revenue of all its tax-exempt property upon such forms and at such times as shall be determined by the secretary of revenue and such reports shall be made available to the county director of equalization.

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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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Bluebook (online)
South Dakota § 10-4-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/sd/10-4-7.