Statutes, codes, and regulations
South Dakota Codified Laws
Title 10 - TAXATION
Chapter 4 - PROPERTY SUBJECT TO TAXATION
Section 10-4-22 - Effective date of change in tax-exempt status

S.D. Codified Laws § 10-4-22

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Current with legislation signed by the governor on or before 3/6/2024
Section 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.

SDCL 10-4-22

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