Any person, organization, corporation, or association claiming a property tax exemption status for any property under §§ 10-4-8.1 to 10-4-14, inclusive, § 10-4-39, or as may otherwise be provided by law, shall apply for such exemption to the county director of equalization on forms prescribed by the secretary of revenue prior to November first of the tax year.
S.D. Codified Laws § 10-4-15
Application for exemption of business incubator, charitable, religious, educational, or local industrial development property
Applied in 2 court decisions — leading case South Dakota Education Association v. Dromey (1971)
Most recently applied in Wings as Eagles Ministries, Inc. v. Oglala Lakota County (February 2021)
Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316; SL 1986, ch 83, § 9; SL 1991, ch 80; SL 1994, ch 74, § 1; SL 2003, ch 272 (Ex
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.