South Dakota Codified Laws — Title 10 (Taxation)

SDCL § 10-4-15 — Application for exemption of business incubator, charitable, religious, educational, or local industrial development property

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.

Last amended: Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316 ; SL 1986, ch 83 , § 9; SL 1991, ch 80 ; SL 1994, ch 74 , § 1; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2006, ch 36 , § 2; SL 2006, ch 37 , § 2; SL 2011, ch 1 (Ex. Ord. 11-1 ), § 161, eff. Apr. 12, 2011.

Source: official text