South Dakota Codified Laws 10-4-17. Notice and hearing on preliminary determination of taxability of charitable, religious and educational institution property–Final determination
Current as of: 2023 | Check for updates
|
Other versions
If the county board of equalization makes a preliminary determination that all or any part of the property listed in the application has a taxable status, such applicant shall be given no less than seven days’ written notice thereof and shall have an opportunity to be heard at any current session of the board and be given the opportunity to present any information relating to the issue. The board, after such hearing, shall make a final determination as to the status of such property.
Terms Used In South Dakota Codified Laws 10-4-17
- Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
- written: include typewriting and typewritten, printing and printed, except in the case of signatures, and where the words are used by way of contrast to typewriting and printing. See South Dakota Codified Laws 2-14-2
Source: SDC 1939, § 57.0311 as added by SL 1967, ch 316.