{"data":{"id":"us-sd/sdcl-10-4-15","jurisdiction":"us-sd","citation":"SDCL § 10-4-15","heading":"Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-4-15","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"96960011ff1fe43708e1c66ecf219c9b60f712e0945c9eaeaabdfa72054a8f8f","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-4-14","next":"us-sd/sdcl-10-4-15.1"},"notice":"GroundRules: Original legal text. Not legal advice."}