{"data":{"id":"us-sd/sdcl-10-4-20","jurisdiction":"us-sd","citation":"SDCL § 10-4-20","heading":"Permanent record and annual report of tax-exempt property.","body":"The county director of equalization shall maintain a separate permanent record of the tax-exempt property in his county and a report of such tax-exempt property shall be made to the secretary of revenue. The secretary of revenue shall prescribe the forms and the method of making reports.","path":["TITLE 10. TAXATION","CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-4-20","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"36e95650cb416c0ae705f67fe5e4fcfb906026d58e952e56867beb80aa28e2a3","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-4-19.2","next":"us-sd/sdcl-10-4-21"},"notice":"GroundRules: Original legal text. Not legal advice."}