{"data":{"id":"us-sd/sdcl-10-4-22","jurisdiction":"us-sd","citation":"SDCL § 10-4-22","heading":"Effective date of change in tax-exempt status.","body":"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.","path":["TITLE 10. TAXATION","CHAPTER 10-4. PROPERTY SUBJECT TO TAXATION"],"source_url":"https://sdlegislature.gov/Statutes/10-4-22","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:56Z","sha256":"232b0c6b6492241f86c9d92c6ee595c93e20d9d0702a81684d2dc45892967fe9","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-10-4-21","next":"us-sd/sdcl-10-4-23"},"notice":"GroundRules: Original legal text. Not legal advice."}