SDCL § 10-4-22: Effective date of change in tax-exempt status.
Where this section sits in the code
- TITLE 10. TAXATION
- CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION
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.
Collected 2026-09-03T15:18:56Z. Source file · JSON