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§ 10-4-18 Appeal from county board determination that property is taxable.

SD Codified L § 10-4-18 (2019) (N/A)
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10-4-18. Appeal from county board determination that property is taxable. When an applicant under § 10-4-15 is denied a tax-exempt status on all or any part of such property by the board, the applicant shall have the right to appeal in the same manner and under the same procedure as provided by law from any other actions of the county board of equalization.

Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316.

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§ 10-4-17 Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property--Final determination.
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§ 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.