SDCL § 10-4-16 — Examination, recommendations, and determination of application for tax-exempt status

10-4-16 . Examination, recommendations, and determination of application for tax - exempt status.
The county director of equalization shall examine and review applications under § 10-4-15 and shall recommend a taxable status or an exempt status for all or any part of such property at the annual meeting of the county board of equalization. The county board of equalization shall make a determination as to the status of such property.