10-4-15. Application for exemption of business incubator, charitable, religious, educational, or local industrial development property.
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/sd/title-10/chapter-10-4/10-4-15A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Any person, organization, corporation, or association claiming a property tax exemption status for any property under §§ 10-4-8.1 to 10-4-14 , inclusive, § 10-4-39 , or as may otherwise be provided by law, shall apply for such exemption to the county director of equalization on forms prescribed by the secretary of revenue prior to November first of the tax year.