10-4-7. Report of publicly owned property filed with secretary of revenue--Availability to county director.
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/sd/title-10/chapter-10-4/10-4-7A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The state and all political subdivisions shall file a report with the secretary of revenue of all its tax-exempt property upon such forms and at such times as shall be determined by the secretary of revenue and such reports shall be made available to the county director of equalization.