SDCL § 10-4-19 — Continuation of tax-exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property

10-4-19 . Continuation of tax - exempt status of property--Annual statement required--Recommendation for change in status--Annual statement not necessary for certain property.
If property has been granted a tax - exemption status under §§ 10-4-15 to 10-4-18 , inclusive, such status for the property shall continue in such status commencing with the next taxable year following the final determination not subject to appeal. However, an annual statement shall be filed with the county director of equalization on or before November first of each year certifying that the use of the property has not changed during the year. Failure to file such a statement shall cause the county director of equalization to review the status of the property. The director may recommend to the county board of equalization that the status of the property be changed. Such a recommendation for a change in status constitutes a new application and the same procedures provided in §§ 10-4-15 to 10-4-18 , inclusive, for the original application apply. Once a structure that is used exclusively for religious purposes or a cemetery is granted tax - exempt status pursuant to §§ 10-4-15 to 10-4-18 , inclusive, it is not necessary to file the annual statement required by this section to maintain such status. However, if the use of the property changes, or if any transfers of ownership by contract for deed have been entered into, the owner shall reapply pursuant to §§ 10-4-15 to 10-4-18 , inclusive.