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Code · South Dakota · Title 1 · Chapter 1-19

1-19A-22. Cancellation of tax moratorium.

76 words·~1 min read·/sd/title-1/chapter-1-19/1-19a-22

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

If the State Historical Society Board of Trustees determines that the owner of any property given a tax moratorium pursuant to § 1-19A-20 has failed to maintain such property, the board may, after a public hearing, cancel the tax moratorium on such property. If the board cancels a tax moratorium pursuant to this section, the board shall notify the director of equalization and the treasurer of the county where such property is located of such cancellation.
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