Effective date of change in tax-exempt status.

  1. Law
  2. South Dakota Codified Laws
  3. Taxation
  4. Property Subject To Taxation
  5. Effective date of change in tax-exempt status.

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10-4-22. Effective date of change in tax-exempt status.

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.

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


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