10-4-20. Permanent record and annual report of tax-exempt property.
47 words·~1 min read·
/sd/title-10/chapter-10-4/10-4-20A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The county director of equalization shall maintain a separate permanent record of the tax-exempt property in his county and a report of such tax-exempt property shall be made to the secretary of revenue. The secretary of revenue shall prescribe the forms and the method of making reports.