If the county board of equalization makes a preliminary determination that all or any part of the property listed in the application has a taxable status, such applicant shall be given no less than seven days' written notice thereof and shall have an opportunity to be heard at any current session of the board and be given the opportunity to present any information relating to the issue. The board, after such hearing, shall make a final determination as to the status of such property.
S.D. Codified Laws § 10-4-17
Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination
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.