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Statutes > South Dakota Laws > Title 10 - TAXATION > Chapter 04 - Property Subject To Taxation > Section 10-4-22 - Effective date of change in tax-exempt status.

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SOUTH DAKOTA STATUTES AND CODES

Section 10-4-22 - Effective date of change in tax-exempt status.

10-4-22. Effective date of change in tax-exempt status. Any review or recommendation for a change in the tax-exempt status shall not become effective until the final determination, including appeal, has been made and the effective date shall then be January first, following such final date.

Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316.

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