The county director of equalization shall examine and review applications under § 10-4-15 and shall recommend a taxable status or an exempt status for all or any part of such property at the annual meeting of the county board of equalization. The county board of equalization shall make a determination as to the status of such property.
S.D. Codified Laws § 10-4-16
Examination, recommendations, and determination of application for tax-exempt status
Applied in 1 court decision — leading case Wings as Eagles Ministries, Inc. v. Oglala Lakota County (2021)
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.
Official source: South Dakota Legislature. Reproduced from public-domain South Dakota statutes; confirm against the official source for the current text. Not legal advice.